Case Laws Analysis Followed on Contitech India (P). Ltd. v. DCIT 2021 TaxPub(DT) 3366 (Del-Trib) Relied CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 340 of 20072014 TaxPub(DT) 0063 (Karn-HC) : (2014) 264 CTR 0172 : (2013) 095 DTR 0009 SUBSCRIBE FOR FULL CONTENT