Case Laws Analysis Relied on Rishabh Software (P) Ltd. v. DCIT 2021 TaxPub(DT) 0298 (Ahd-Trib) Relied on Deem Roll Tech Ltd. v. DCIT 2021 TaxPub(DT) 0234 (Ahd-Trib) Supported in Asstt. CIT v. EL Dorado Biotech (P) Ltd. 2020 TaxPub(DT) 4837 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal No. 691 of 20132014 TaxPub(DT) 2934 (Guj-HC) : (2014) 058 (I) ITCL 0349 SUBSCRIBE FOR FULL CONTENT