Case Laws Analysis Relied on Siro Clinpharm (P). Ltd. v. ITO 2021 TaxPub(DT) 5787 (Mum-Trib) Followed on Asstt. CIT v. UTV Software Communication Ltd. 2021 TaxPub(DT) 4887 (Mum-Trib) Relied on Associated Capsules (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4696 (Mum-Trib) Followed on Associated Capsules (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4696 (Mum-Trib) Followed on Laqshya Media Ltd. v. DCIT 2020 TaxPub(DT) 3576 (Mum-Trib) Followed on Aditya Birla Nuvo Ltd. v. Addl. CIT 2020 TaxPub(DT) 1730 (Mum-Trib) Relied on Hindustan Construction Co. Ltd. v. Asstt. CIT 2020 TaxPub(DT) 0773 (Mum-Trib) Followed on Greaves Cotton Ltd. v. ACIT 2020 TaxPub(DT) 0769 (Mum-Trib) Followed on Pr. CIT v. Manugraph India (P.) Ltd. 2019 TaxPub(DT) 6549 (Bom-HC) Followed on Godrej Consumer Products Ltd. v. ACIT 2019 TaxPub(DT) 4612 (Mum-Trib) Applied on Piramal Healthcare Ltd. v. Dy. CIT & (Vice-Versa) 2019 TaxPub(DT) 3188 (Mum-Trib) Relied on Apar Industries Ltd. v. Dy. CIT 2019 TaxPub(DT) 0118 (Mum-Trib) Relied on Pr. CIT v. Couceutrix Services India (P) Ltd. 2018 TaxPub(DT) 5867 (Bom-HC) Relied on Piramal Enterprises Ltd. & Anr. v. Addl. CIT & Anr. 2018 TaxPub(DT) 5273 (Mum-Trib) Relied on on CIT v. Vaibhav Gems Ltd. 2017 TaxPub(DT) 5156 (Raj-HC) Followed on CIT v. Vaibhav Gems Ltd. 2017 TaxPub(DT) 5156 (Raj-HC) Followed on Bombay Dyeing & Mfg. Co. Ltd. v. Dy. CIT 2017 TaxPub(DT) 4612 (Mum-Trib) Relied on Piramal Glass Ltd. v. Dy. CIT 2017 TaxPub(DT) 1398 (Mum-Trib) Distinguished on Micro Ink Ltd. v. Addl. CIT 2015 TaxPub(DT) 5007 (Ahd-Trib) Followed on Hindalco Industries Ltd. v. Addl. CIT 2015 TaxPub(DT) 4287 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 2547 (Bom-HC) : (2015) 065 (I) ITCL 0433 : (2015) 378 ITR 0057 : (2015) 277 CTR 0511 : (2015) 232 TAXMAN 0307 : (2015) 119 DTR 0394 SUBSCRIBE FOR FULL CONTENT