Case Laws Analysis Followed CIT v. Mahindra & Mahindra Ltd. 2018 TaxPub(DT) 2139 (SC) Followed CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7555 (Bom-HC) SUBSCRIBE FOR FULL CONTENT