Case Laws Analysis Followed on Babulal H. Jain v. ITO 2020 TaxPub(DT) 1038 (Mum-Trib) Relied on Regional Oilseeds Growers Co-Operative Societies Union Ltd. v. Jt. CIT 2018 TaxPub(DT) 6500 (Bang-Trib) Followed CIT v. Videsh Sanchar Nigam Ltd. 2012 TaxPub(DT) 0676 (Bom-HC) Applied Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 3759 (Bom-HC) : (2015) 066 (I) ITCL 0164 : (2015) 379 ITR 0456 SUBSCRIBE FOR FULL CONTENT