Case Laws Analysis Followed on Loesche India (P) Ltd. v. ACIT 2021 TaxPub(DT) 0776 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5329 (Del-Trib) : (2018) 172 ITD 0176 : (2018) 195 TTJ 0033 SUBSCRIBE FOR FULL CONTENT