Case Laws Analysis Applied on State Bank of India v. Asstt. CIT 2021 TaxPub(DT) 0599 (Mum-Trib) Relied on National Dairy Research Institute v. Asstt. CIT 2018 TaxPub(DT) 2824 (Bang-Trib) Relied on Asstt. CIT (TDS) v. SAP Labs India (P.) Ltd. 2013 TaxPub(DT) 2551 (Bang-Trib) Relied on CIT v. Delhi Public School 2012 TaxPub(DT) 0647 (Del-HC) Followed on CIT v. ITC Ltd. 2011 TaxPub(DT) 1017 (Del-HC) Followed CIT v. M.P. Agro Morarji Fertilizers Ltd. 1989 TaxPub(DT) 0484 (MP-HC) Followed on CIT v. Divisional Manager, New India Assurance Co. Ltd. 1983 TaxPub(DT) 0875 (MP-HC) Followed on CIT v. Manager, Madhya Pradesh State Co-Operative Development Bank Ltd. 1982 TaxPub(DT) 1212 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 1042 (MP-HC) : (1983) 140 ITR 0832 : (1983) 037 CTR 0351 : (1983) 014 TAXMAN 0099Gwalior Rayon Silk Co. Ltd. v. Commissioner of Income Tax, M.P.-I SUBSCRIBE FOR FULL CONTENT