Case Laws Analysis Followed CIT & Anr. v. Motorola India Electronics (P.) Ltd. 2014 TaxPub(DT) 0705 (Karn-HC) Distinguished CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Distinguished Additional CIT v. Jay Engineering Works Ltd. 1978 TaxPub(DT) 0852 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 1685 of 20122015 TaxPub(DT) 0644 (Bom-HC) : (2015) 063 (I) ITCL 0269 : (2015) 274 CTR 0353 : (2015) 115 DTR 0065 SUBSCRIBE FOR FULL CONTENT