Case Laws Analysis Relied on ACIT v. Moon Beverages Ltd. 2022 TaxPub(DT) 0758 (Del-Trib) Relied on DCIT v. Sutlej Agro Products Ltd. 2018 TaxPub(DT) 6620 (Del-Trib) Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0219 (Del-HC)Pr. CIT v. Goodview Trading (P.) Ltd. SUBSCRIBE FOR FULL CONTENT