Case Laws Analysis Followed on DCIT v. Vodafone Idea Ltd. 2022 TaxPub(DT) 0497 (Mum-Trib) Relied on Egain Communications (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 5582 (Pune-Trib) Relied on Technip Italy S.P.A C/O Deloitte Touche Tohmatsu India LLP v. DCIT 2019 TaxPub(DT) 1723 (Del-Trib) Followed on Idea Cellular Ltd. v. ACIT 2018 TaxPub(DT) 6945 (Del-Trib) Relied on CIT v. Dakshin Haryana Bijli Vitran Nigam Ltd. 2018 TaxPub(DT) 6867 (P&H-HC) Relied on Asstt. CIT v. Spice Enfotainment Ltd. 2018 TaxPub(DT) 1572 (Del-Trib) Applied on Hindustan Coca Cola Beverages (P.) Ltd. v. CIT 2017 TaxPub(DT) 5030 (Raj-HC) Followed on Pr. CIT v. Bharat Heavy Electricals Ltd. 2016 TaxPub(DT) 5140 (P&H-HC) Reviewed on CIT v. Kotak Securities Ltd. 2016 TaxPub(DT) 1609 (SC) Followed on Bharti Airtel Ltd. v. ITO 2016 TaxPub(DT) 1376 (Del-Trib) Followed on Bharti Hexacom Ltd. v. ITO 2015 TaxPub(DT) 3831 (Jp-Trib) Followed on Idea Cellular Ltd. v. Asstt. CIT (TDS) 2015 TaxPub(DT) 2123 (Chd-Trib) Relied on Dy. CIT v. Jaipur Vidyut Vitran Nigam Ltd. 2015 TaxPub(DT) 0549 (Jp-Trib) Followed on Idea Cellular Ltd. v. Asstt. CIT 2014 TaxPub(DT) 3645 (Hyd-Trib) Followed on Dy. CIT v. Velti India (P) Ltd. 2014 TaxPub(DT) 2645 (Chen-Trib) Set aside on CIT v. Bharti Cellular Ltd. 2009 TaxPub(DT) 0996 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0394 (SC) : (2010) 036 (I) ITCL 0584 : (2011) 330 ITR 0239 : (2010) 234 CTR 0146 : (2010) 193 TAXMAN 0097 : (2010) 044 DTR 0190CIT v. Bharti Cellular Ltd. SUBSCRIBE FOR FULL CONTENT