Case Laws Analysis Relied on Shiva Distilleries (P) Ltd. v. ACIT 2021 TaxPub(DT) 0194 (Chen-Trib) Applied on Shevie Exports v. Dy. CIT 2013 TaxPub(DT) 1755 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1717 (Bom-HC) : (2010) 034 (I) ITCL 0478 : (2010) 328 ITR 0148 : (2011) 238 CTR 0153 : (2010) 190 TAXMAN 0265 : (2010) 038 DTR 0293 SUBSCRIBE FOR FULL CONTENT