Case Laws Analysis Followed on IDBI Bank Ltd. v. Dy. CIT 2021 TaxPub(DT) 0959 (Mum-Trib) Supported in Arvind Lifestyle Brands Ltd. v. DCIT 2021 TaxPub(DT) 0404 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5552 (Guj-HC) : (2018) 257 TAXMAN 0371 SUBSCRIBE FOR FULL CONTENT