Case Laws Analysis Followed CIT v. DCM Ltd. 2013 TaxPub(DT) 2543 (Del-HC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T.A. No. 5115/Del/20132014 TaxPub(DT) 2685 (Del-Trib) : (2014) 059 (II) ITCL 0334 : (2014) 033 ITR (Trib) 0023 SUBSCRIBE FOR FULL CONTENT