Case Laws Analysis Relied on Xerox India Ltd. v. ACIT 2021 TaxPub(DT) 4055 (Del-Trib) Followed on Dy. CIT v. Green Star Fertilizers Ltd. 2021 TaxPub(DT) 0236 (Chen-Trib) Relied Ramco Cements Ltd. v. Dy. CIT 2015 TaxPub(DT) 0014 (Mad-HC) Relied CIT v. Sam Global Securities Ltd. 2013 TaxPub(DT) 2538 (Del-HC) Relied Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 1942 (Mad-HC) : (2017) 396 ITR 0251 : (2017) 249 TAXMAN 0037 SUBSCRIBE FOR FULL CONTENT