Case Laws Analysis Distinguished on Pr. CIT v. Oleofine Organics (India) (P) Ltd. 2018 TaxPub(DT) 4408 (Bom-HC) Distinguished on Sodecia India P. Ltd. v. Dy. CIT 2016 TaxPub(DT) 2075 (Chen-Trib) Followed on CIT v. Sunder Forging & Vica-Versa 2015 TaxPub(DT) 3250 (P&H-HC) Reversed ACE Multi Axes Systems Ltd. v. Dy. CIT 2013 TaxPub(DT) 2345 (Bang-Trib) Relied Sami Labs Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0768 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 3360 (Karn-HC) : (2015) 061 (I) ITCL 0185 : (2014) 367 ITR 0266 : (2015) 115 DTR 0308 SUBSCRIBE FOR FULL CONTENT