Case Laws Analysis REFERRED Pr. CIT v. Babubhai Ramanbhai Patel 2017 TaxPub(DT) 2126 (Guj-HC) REFERRED SKS Micro Finance Ltd. v. Dy. CIT 2013 TaxPub(DT) 2759 (Hyd-Trib) REFERRED Metrex Technologies Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0439 (Chen-Trib) REFERRED CIT v. Smifs Securities Ltd. 2012 TaxPub(DT) 2430 (SC) REFERRED Areva T&D India Ltd. v. Dy. CIT & CIT v. Jai Parabolic Spring Ltd. 2012 TaxPub(DT) 2033 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5957 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT