Case Laws Analysis Relied Cheminvest Ltd. v. CIT 2015 TaxPub(DT) 3520 (Del-HC) Relied CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 4824/Mum/20142016 TaxPub(DT) 4090 (Mum-Trib) : (2016) 050 ITR (Trib) 0260 SUBSCRIBE FOR FULL CONTENT