Case Laws Analysis Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4573 (Pune-Trib) : (2018) 065 ITR (Trib) 0343 SUBSCRIBE FOR FULL CONTENT