Case Laws Analysis Relied on Goodwill Management (P). Ltd. v. Dy. CIT 2021 TaxPub(DT) 2294 (Bang-Trib) Followed on Drawmet Wires (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 4725 (Jp-Trib) Distinguished Uco Bank v. CIT 1999 TaxPub(DT) 1303 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 1098 (Rkt-Trib) : (2016) 157 ITD 0360 SUBSCRIBE FOR FULL CONTENT