Case Laws Analysis Followed on Pr. CIT v. Harsh International (P) Ltd. 2021 TaxPub(DT) 0068 (Del-HC) Referred on Harsh International (P) Ltd. v. DCIT 2018 TaxPub(DT) 2894 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 1522 (Del-HC) : (2011) 041 (I) ITCL 0523 : (2011) 334 ITR 0367 SUBSCRIBE FOR FULL CONTENT