Case Laws Analysis Followed Cheminvest Ltd. v. CIT 2015 TaxPub(DT) 3520 (Del-HC) Followed CIT v. Gopal Purohit 2010 TaxPub(DT) 1272 (Bom-HC) Followed Gopal Purohit v. Jt. CIT 2009 TaxPub(DT) 1431 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 2402 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT