Case Laws Analysis Followed on Dy. CIT v. Alfa Laval India Ltd. 2022 TaxPub(DT) 1856 (Pune-Trib) Followed on Hanish Singla v. ITO 2021 TaxPub(DT) 0329 (Del-Trib) Relied on Radhey Shyam Heda v. ITO 2018 TaxPub(DT) 7389 (Jp-Trib) Followed on Alfa Laval (India) Ltd. v. Dy. CIT 2014 TaxPub(DT) 1086 (Pune-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 2162 (Bom-HC) : (2012) 343 ITR 0183 : (2011) 243 CTR 0520 : (2011) 060 DTR 0273 SUBSCRIBE FOR FULL CONTENT