Case Laws Analysis Relied on Prometric Testing (P) Ltd. v. DCIT 2021 TaxPub(DT) 0745 (Del-Trib) Followed CIT v. Orient Ceramics & Industries Ltd. 2011 TaxPub(DT) 1665 (Del-HC) Relied CIT v. Denso Haryana (P) Ltd. 2010 TaxPub(DT) 0968 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 0795 (Del-Trib) : (2014) 029 ITR (Trib) 0427 SUBSCRIBE FOR FULL CONTENT