Case Laws Analysis Followed on SPML Infra Ltd. v. DCIT 2020 TaxPub(DT) 1359 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersDiary Nos. 15041 of 20172017 TaxPub(DT) 3917 (SC) : (2017) 250 TAXMAN 0016 SUBSCRIBE FOR FULL CONTENT