Case Laws Analysis Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Followed CIT v. Divine Leasing & Finance Ltd. 2008 TaxPub(DT) 0400 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1809/Del/20102015 TaxPub(DT) 4150 (Del-Trib) : (2016) 067 (II) ITCL 0161 SUBSCRIBE FOR FULL CONTENT