Case Laws Analysis Followed on Asstt. CIT v. Hotel Leela Ventures Ltd. 2021 TaxPub(DT) 2568 (Mum-Trib) Followed on CIT v. Corporation Bank 2020 TaxPub(DT) 5362 (Karn-HC) Relied on ESRI India Technologies Ltd. v. Addl. CIT 2019 TaxPub(DT) 7329 (Del-Trib) Applied on Asstt. CIT v. Spice Jet Ltd. 2019 TaxPub(DT) 2309 (Del-Trib) Relied on Pr. CIT v. Hotel Leela Venture Ltd. 2019 TaxPub(DT) 1867 (Bom-HC) Followed on ACIT v. Indian Hotels Company Ltd. 2019 TaxPub(DT) 1166 (Del-Trib) Distinguished on PMS Diesels, Torque Pharmaceuticals (P) Ltd. & Ors. v. CIT 2015 TaxPub(DT) 2402 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 0232 (Del-HC) : (2015) 062 (I) ITCL 0277 : (2015) 370 ITR 0454 : (2015) 273 CTR 0001 : (2015) 113 DTR 0137 SUBSCRIBE FOR FULL CONTENT