Case Laws Analysis Relied on Honeywell International (India) (P) Ltd. v. Addl. CIT 2021 TaxPub(DT) 2893 (Del-Trib) Relied on Serco BPO (P) Ltd. v. DCIT 2021 TaxPub(DT) 0508 (Del-Trib) Followed on Orange Business Services India Solutions (P) Ltd. v. DCIT 2020 TaxPub(DT) 5060 (Del-Trib) Followed on Bertelsmann Marketing Services India (P) Ltd. v. DCIT 2020 TaxPub(DT) 4903 (Del-Trib) Supported in IOT Design & Engineering Ltd. v. DCIT 2020 TaxPub(DT) 3550 (Mum-Trib) Supported in CIT v. Visual Graphics Computing Services India (P) Ltd. 2020 TaxPub(DT) 3329 (Mad-HC) Relied on ITO v. Transcend MT Services (P.) Ltd. 2018 TaxPub(DT) 7164 (Del-Trib) Followed on Bothra Shipping Services v. Asstt. CIT 2018 TaxPub(DT) 5654 (Kol-Trib) Relied on Tieto IT Services (I) (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 1736 (Pune-Trib) Followed on Dell International Services India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0141 (Bang-Trib) Followed on Hinduja Global Solutions Ltd. v. Dy. CIT 2017 TaxPub(DT) 0535 (Mum-Trib) Followed on Dy. CIT v. SAS Research & Development (India) (P) Ltd. 2017 TaxPub(DT) 0396 (Pune-Trib) Followed on DBOI Global Services (P.) Ltd. v. Asstt. CIT 2016 TaxPub(DT) 4524 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 5492 (Bom-HC) : (2016) 068 (I) ITCL 0119 : (2016) 381 ITR 0216 : (2016) 282 CTR 0160 : (2015) 128 DTR 0178 SUBSCRIBE FOR FULL CONTENT