Case Laws Analysis Distinguished on Danda Co-Op. Credit Society Ltd. v. ITO 2021 TaxPub(DT) 0011 (Mum-Trib) Applied on Raheja Excelsior Co-Operative Housing Society Ltd. v. ITO 2020 TaxPub(DT) 5596 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersAppeal No. 307 of 19831985 TaxPub(DT) 0158 (Bom-HC) : (1985) 156 ITR 0011 : (1983) 036 CTR 0197 : (1983) 015 TAXMAN 0594K. Subramanian, ITO & Anr. v. Siemens India Ltd. & Anr. SUBSCRIBE FOR FULL CONTENT