Case Laws Analysis Followed on Jagati Publications Ltd. v. ACIT 2022 TaxPub(DT) 0244 (Hyd-Trib) Followed on Asstt. CIT v. UTV Software Communication Ltd. 2021 TaxPub(DT) 4887 (Mum-Trib) Relied on Dy. CIT v. Sembcorp Energy India Ltd. 2021 TaxPub(DT) 3211 (Hyd-Trib) Relied on Dy. CIT v. Vijayshri Packaging Ltd. & (Vice-Versa) 2021 TaxPub(DT) 1154 (Ind-Trib) Followed on Tata Consultancy Services Ltd. v. DCIT 2020 TaxPub(DT) 4585 (Mum-Trib) Supported in Voltas Ltd. v. Asstt. CIT 2020 TaxPub(DT) 2709 (Mum-Trib) Relied on DCIT v. Finproject India (P.) Ltd. 2018 TaxPub(DT) 2393 (Mum-Trib) Relied on Pr. CIT v. Apeak Infotech 2017 TaxPub(DT) 4092 (Bom-HC) Relied on on BNT Global (P) Ltd. v. ITO 2017 TaxPub(DT) 0949 (Mum-Trib) Followed on First Blue Home Finance Ltd. v. Dy. CIT 2015 TaxPub(DT) 3302 (Del-Trib) Distinguished on Alliance Space (P) Ltd. v. ITO & Ors. 2015 TaxPub(DT) 3008 (Bom-HC) Followed on Equinox Business Parks (P) Ltd. v. UOI 2015 TaxPub(DT) 2844 (Bom-HC) Followed on Shrenuj & Co. Ltd. v. Addl. CIT 2015 TaxPub(DT) 2518 (Mum-Trib) Followed on ATC Telecom Tower Corporation (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 2515 (Mum-Trib) Followed on Shell India Markets (P.) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4335 (Bom-HC) Followed on Vodafone India Services (P) Ltd. v. UOI & Ors. 2014 TaxPub(DT) 4282 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 3959 (Bom-HC) : (2014) 368 ITR 0001 : (2014) 271 CTR 0488 : (2015) 228 TAXMAN 0025 : (2014) 110 DTR 0001 SUBSCRIBE FOR FULL CONTENT