Case Laws Analysis Relied on Praxair India (P) Ltd. v. Dy. CIT 2022 TaxPub(DT) 0570 (Bang-Trib) Followed on Jindal Stainless Ltd. v. Dy. CIT 2020 TaxPub(DT) 4110 (Del-Trib) Followed on Dy. CIT v. Firstsource Solutions Ltd. 2019 TaxPub(DT) 6866 (Mum-Trib) Relied on DCIT v. Igate Global Solutions Ltd. 2019 TaxPub(DT) 5496 (Bang-Trib) Relied on Aricent Technologies (Holdings) Ltd. v. DCIT 2019 TaxPub(DT) 4951 (Del-Trib) Supported by on Pr. CIT v. India Debt Management (P) Ltd. 2019 TaxPub(DT) 4692 (Bom-HC) Relied on Technocraft Industries (India) Ltd. v. Dy. CIT 2019 TaxPub(DT) 2485 (Mum-Trib) Followed on Apollo International Ltd. v. Dy. CIT 2019 TaxPub(DT) 2441 (Del-Trib) Followed on Rampgreen Solutions (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 1076 (Del-Trib) Applied CIT v. Ekl Appliances Ltd. 2012 TaxPub(DT) 2071 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 1361 (Del-HC) : (2015) 063 (I) ITCL 0521 : (2015) 276 CTR 0445 : (2015) 118 DTR 0001 SUBSCRIBE FOR FULL CONTENT