Case Laws Analysis Followed Dy. CIT v. Shri Shreyas S. Morakhia 2010 TaxPub(DT) 2105 (Mum-Trib) Relied T.R.F. Ltd. v. CIT 2010 TaxPub(DT) 1481 (SC) Relied Asstt. CIT v. Real Image Media Technologies (P) Ltd. 2008 TaxPub(DT) 1412 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 4041 & 4480/Del/20112015 TaxPub(DT) 3596 (Del-Trib) : (2015) 065 (II) ITCL 0412 SUBSCRIBE FOR FULL CONTENT