Case Laws Analysis Followed on Pr. CIT v. Luwa India (P) Ltd. 2021 TaxPub(DT) 3580 (Karn-HC) Relied on Dow Agrosciences India (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 1252 (Mum-Trib) Supported in Henkel Chembond Surface Technologies Ltd. v. Asstt. CIT 2020 TaxPub(DT) 5574 (Mum-Trib) Applied on The Boston Consulting Group (India) (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3184 (Mum-Trib) Followed on Hathway Cable & Datacom Ltd. v. DCIT 2020 TaxPub(DT) 0363 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal Nos. 1306, 1307 & 1349 of 20142017 TaxPub(DT) 0590 (Bom-HC) : (2017) 292 CTR 0393 : (2017) 246 TAXMAN 0133 SUBSCRIBE FOR FULL CONTENT