Case Laws Analysis Followed on SRF Ltd. v. Asstt. CIT 2022 TaxPub(DT) 1478 (Del-Trib) Relied on Dy. CIT v. Jubilant Foodworks Ltd. & (Vice-Versa) 2022 TaxPub(DT) 0708 (Del-Trib) Followed on FDC Ltd. v. ACIT 2022 TaxPub(DT) 0030 (Mum-Trib) Relied on Kanoria Chemicals & Industries Ltd. v. Addl. CIT 2021 TaxPub(DT) 6074 (Kol-Trib) Relied on Hyundai Motor India Ltd. v. Asstt. CIT 2021 TaxPub(DT) 5449 (Chen-Trib) Followed on City Corp. Ltd. v. DCIT 2021 TaxPub(DT) 4591 (Pune-Trib) Followed on Emerson Climate Technologies (India) (P) Ltd. v. Addl./Jt./Dy./Asstt. CIT/ITO, National E-Assessment Centre 2021 TaxPub(DT) 3926 (Pune-Trib) Followed on SRF Ltd. v. Dy. CIT 2021 TaxPub(DT) 2091 (Del-Trib) Followed on Agro Tech Foods Ltd. v. Dy. CIT 2021 TaxPub(DT) 1893 (Hyd-Trib) Followed on Kalyani Steels Ltd. v. DCIT 2021 TaxPub(DT) 1838 (Pune-Trib) Followed on Advik Hi-Tech (P) Ltd. v. DCIT 2021 TaxPub(DT) 1692 (Pune-Trib) Followed on Petronet LNG Ltd. v. Dy. CIT 2021 TaxPub(DT) 1625 (Del-Trib) Followed on Uhde India (P) Ltd. v. Addl. CIT 2021 TaxPub(DT) 1560 (Mum-Trib) Followed on Exlservice.com India (P) Ltd. v. ACIT 2021 TaxPub(DT) 1417 (Del-Trib) Followed on DCIT v. Kolte Patil Developers Ltd. 2020 TaxPub(DT) 5612 (Pune-Trib) Followed on MUFG Bank Ltd. v. ACIT (International Taxation) 2020 TaxPub(DT) 4247 (Del-Trib) Followed on Reckitt Benckiser (I) (P) Ltd. v. DCIT 2020 TaxPub(DT) 2536 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersD.B. ITA Nos. 52 & 68/20182018 TaxPub(DT) 5619 (Raj-HC) SUBSCRIBE FOR FULL CONTENT