Case Laws Analysis Followed on Mavenir Systems (P) Ltd. v. ITO 2021 TaxPub(DT) 1997 (Bang-Trib) Followed on Dy. CIT v. LSI India Research & Development (P) Ltd. 2020 TaxPub(DT) 5288 (Bang-Trib) Followed on NI Systems (India) (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 6418 (Bang-Trib) Relied CIT v. Tata Elxsi Ltd. 2011 TaxPub(DT) 1960 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 502/Bang/2016 & CO No. 01/Bang/20172018 TaxPub(DT) 2154 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT