Case Laws Analysis Distinguished on DCIT v. Ebix Software India (P) Ltd. 2020 TaxPub(DT) 4223 (Del-Trib) Relied on Aricent Technologies (Holdings) Ltd. v. DCIT 2019 TaxPub(DT) 4951 (Del-Trib) Affirmed Hindustan Coca Cola Beverages (P.) Ltd. v. CIT 2017 TaxPub(DT) 5030 (Raj-HC) Followed on CIT v. Bharti Teletech Ltd. 2015 TaxPub(DT) 3461 (Del-HC) Relied on SKS Micro Finance Ltd. v. Dy. CIT 2013 TaxPub(DT) 2759 (Hyd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0837 (Del-HC) : (2011) 037 (I) ITCL 0501 : (2011) 331 ITR 0192 : (2011) 238 CTR 0001 : (2011) 198 TAXMAN 0104 : (2011) 050 DTR 0122 SUBSCRIBE FOR FULL CONTENT