Case Laws Analysis Followed Godrej & Boyce Manufacturing Company Ltd. v. Dy. CIT 2017 TaxPub(DT) 0968 (SC) Followed CIT & Anr. v. Microlabs Ltd. 2016 TaxPub(DT) 2372 (Karn-HC) Referred Knorr-Bremse India (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 4683 (P&H-HC) Referred CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) Referred CIT v. Cushman & Wakefield (India) (P) Ltd. 2014 TaxPub(DT) 2623 (Del-HC) Followed CIT v. BSES Yamuna Powers Ltd. 2013 TaxPub(DT) 2664 (Del-HC) Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Followed CIT v. Tin Box Co. 2003 TaxPub(DT) 0685 (Del-HC) Followed Woolcombers of India Ltd. v. CIT 1982 TaxPub(DT) 0389 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 444/Del/20152018 TaxPub(DT) 2355 (Del-Trib) SUBSCRIBE FOR FULL CONTENT