Case Laws Analysis Followed Bright Enterprises (P) Ltd. v. CIT 2015 TaxPub(DT) 4562 (P&H-HC) Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0135 (Chd-Trib) : (2017) 162 ITD 0404 SUBSCRIBE FOR FULL CONTENT