Case Laws Analysis Relied on Shiva Distilleries (P) Ltd. v. ACIT 2021 TaxPub(DT) 0194 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1027 of 20132015 TaxPub(DT) 2427 (Bom-HC) : (2015) 374 ITR 0503 : (2015) 119 DTR 0153 SUBSCRIBE FOR FULL CONTENT