Case Laws Analysis Relied CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) Relied UCB India (P.) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 1420 (Mum-Trib) Relied CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 201 (Kol.) of 20122017 TaxPub(DT) 1724 (Kol-Trib) : (2017) 187 TTJ 0588 SUBSCRIBE FOR FULL CONTENT