Case Laws Analysis Followed on ADP (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0055 (Hyd-Trib) Relied CIT v. Woodward Governor India P. Ltd. 2009 TaxPub(DT) 1628 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 927 & 2400 (Kol) of 20172018 TaxPub(DT) 2871 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT