Case Laws Analysis Relied on DCIT v. Indian Oil Petronas (P) Ltd. 2019 TaxPub(DT) 2445 (Kol-Trib) Followed on CIT v. Shri Cement Ltd. 2018 TaxPub(DT) 4686 (Raj-HC) Relied on Edwise Consultants P. Ltd. v. Dy. CIT 2015 TaxPub(DT) 5280 (Mum-Trib) Relied on Safari Bikes Ltd. v. Joint CIT 2014 TaxPub(DT) 3305 (Chd-Trib) Relied Vinod Behari Jain & Ors. v. ITO 2008 TaxPub(DT) 1395 (Pune-Trib) Distinguished CIT v. Abhishek Industries Ltd. 2006 TaxPub(DT) 1778 (P&H-HC) Distinguished Sahney Steel & Press Works Ltd. Etc. Etc. v. CIT 1997 TaxPub(DT) 1342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 679 of 20102011 TaxPub(DT) 0724 (P&H-HC) : (2011) 038 (I) ITCL 0433 : (2011) 237 CTR 0321 : (2011) 049 DTR 0126 SUBSCRIBE FOR FULL CONTENT