Case Laws Analysis Applied on Gemological Institute International v. Dy. CIT 2020 TaxPub(DT) 1828 (Mum-Trib) Followed on DIT v. A.P. Moller Maersk A/S 2016 TaxPub(DT) 5112 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0638 (SC) : (2017) 392 ITR 0186 : (2017) 293 CTR 0001 : (2017) 246 TAXMAN 0309 SUBSCRIBE FOR FULL CONTENT