Case Laws Analysis Followed on ACIT v. Astee Lifescience Ltd. 2021 TaxPub(DT) 1884 (Mum-Trib) Relied on Asstt. CIT v. Technip Italy Spa 2013 TaxPub(DT) 2239 (Del-Trib) Applied CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1839 (Chhattisgarh-HC) : (2010) 034 (I) ITCL 0442 : (2010) 325 ITR 0378 : (2010) 232 CTR 0255 : (2010) 038 DTR 0345 SUBSCRIBE FOR FULL CONTENT