Case Laws Analysis Relied CIT v. Kotak Securities Ltd. 2016 TaxPub(DT) 1609 (SC) Relied Bharti Airtel Ltd. v. ITO 2016 TaxPub(DT) 1376 (Del-Trib) Relied Asstt. CIT v. Torry Harris Business Solutions (P) Ltd. 2015 TaxPub(DT) 2559 (Bang-Trib) Distinguished Surinder Madan v. Asstt. CIT 2014 TaxPub(DT) 2084 (Del-HC) Distinguished Coastal Resorts (India) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2016 (Ker-HC) Relied CIT v. Shri Ram Refrigeration Industries Ltd. 2002 TaxPub(DT) 0224 (Del-HC) Relied Skycell Communications Ltd. & Anr. v. Deputy CIT & Ors. 2001 TaxPub(DT) 1189 (Mad-HC) Distinguished Taj Mahal Hotel v. CIT 1967 TaxPub(DT) 0260 (AP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4611 (Hyd-Trib) SUBSCRIBE FOR FULL CONTENT