Case Laws Analysis Relied CIT v. Zoom Communication (P) Ltd. 2010 TaxPub(DT) 1957 (Del-HC) Distinguished CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 3003 (Mum) of 20132014 TaxPub(DT) 1760 (Mum-Trib) : (2014) 163 TTJ 0438 : (2014) 102 DTR 0410 SUBSCRIBE FOR FULL CONTENT