Case Laws Analysis Followed on ABB Switzerland Ltd. v. ADIT 2016 TaxPub(DT) 4133 (Mum-Trib) Relied Prabhu Dayal Rangwala & Ors. v. CIT 2015 TaxPub(DT) 2248 (Del-HC) Distinguished CIT v. Software Consultants 2012 TaxPub(DT) 0915 (Del-HC) Distinguished Ranbaxy Laboratories Ltd. v. CIT 2011 TaxPub(DT) 1457 (Del-HC) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 3662 (Del-HC) : (2015) 378 ITR 0421 : (2016) 283 CTR 0078 : (2015) 235 TAXMAN 0388 : (2016) 130 DTR 0064 SUBSCRIBE FOR FULL CONTENT