Case Laws Analysis Relied CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) Relied CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Relied Deputy CIT v. Padam Prakash (HUF) 2008 TaxPub(DT) 0344 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 1744 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT