Case Laws Analysis Relied CIT v. HCL Technologies Ltd. 2018 TaxPub(DT) 2138 (SC) Relied Tata Elxsi Ltd. v. Asstt. CIT 2015 TaxPub(DT) 5191 (Karn-HC) Relied Telcordia Technologies India (P.) Ltd. v. Asstt. CIT 2012 TaxPub(DT) 2586 (Mum-Trib) Relied Capgemini India (P) Ltd. v. Addl. CIT 2011 TaxPub(DT) 2019 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4925 (Karn-HC) SUBSCRIBE FOR FULL CONTENT