Case Laws Analysis Supported in Owens-Corning (India) (P) Ltd. v. ITO 2021 TaxPub(DT) 3598 (Mum-Trib) Applied on Pr. CIT v. Mphasis Ltd. 2021 TaxPub(DT) 1634 (Karn-HC) Relied on UNI Design Jewellery (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 0195 (Mum-Trib) Followed on Pr. CIT v. Vishinda Diamonds 2019 TaxPub(DT) 3366 (Bom-HC) Relied on DCIT v. Creative Portico (I) (P) Ltd. 2018 TaxPub(DT) 7259 (Mum-Trib) Followed on CIT v. K. Pankajkumar & Co. 2018 TaxPub(DT) 4135 (Bom-HC) Referred on Sterlite Technologies Ltd. v. Dy. CIT 2018 TaxPub(DT) 2955 (Mum-Trib) Referred on CIT v. Walchandnagar Industries Ltd. 2017 TaxPub(DT) 5140 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 4887 (Bom-HC) : (2017) 390 ITR 0036 : (2017) 295 CTR 0365 : (2016) 243 TAXMAN 0356 SUBSCRIBE FOR FULL CONTENT