Case Laws Analysis Followed on Menarini India (P) Ltd. v. DCIT 2021 TaxPub(DT) 0491 (Ahd-Trib) Applied on Morakhia Copper & Alloys (P.) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3736 (Ahd-Trib) Followed on Pr. CIT v. Suzlon Energy Ltd. 2020 TaxPub(DT) 1130 (Guj-HC) Supported by on DCIT v. Gujarat Ambuja Exports Ltd. 2019 TaxPub(DT) 6722 (Ahd-Trib) Followed on Shiva Industrial Security Agency Gujarat (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 6040 (Guj-HC) Followed on Parth Parenternal Pvt. Ltd. v. ITO 2019 TaxPub(DT) 3459 (Ahd-Trib) Followed on Belgium Glass & Ceramics (P) Ltd. v. DCIT 2019 TaxPub(DT) 2161 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6737 (Guj-HC) SUBSCRIBE FOR FULL CONTENT