Case Laws Analysis REFERRED Asstt. CIT v. Shilpa Medicare Ltd. 2020 TaxPub(DT) 1093 (Bang-Trib) REFERRED CIT & Anr. v. Microlabs Ltd. 2016 TaxPub(DT) 2372 (Karn-HC) REFERRED Vinod Kumar Khatri v. Dy. CIT 2015 TaxPub(DT) 4828 (Del-HC) REFERRED CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1991/Bang/20182020 TaxPub(DT) 5554 (Bang-Trib)IN THE ITAT, BANGALORE BENCH SUBSCRIBE FOR FULL CONTENT