Case Laws Analysis Relied on K.S. Hotels (P) Ltd. v. ITO 2021 TaxPub(DT) 0290 (Del-Trib) Relied CIT v. Abhishek Industries Ltd. 2015 TaxPub(DT) 2164 (P&H-HC) Relied on CIT v. Abhishek Industries Ltd. 2015 TaxPub(DT) 2164 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2809/Del/20152018 TaxPub(DT) 7313 (Del-Trib) SUBSCRIBE FOR FULL CONTENT