Case Laws Analysis Relied on South Indian Bank Ltd. v. CIT 2021 TaxPub(DT) 5150 (SC) Relied CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1225 of 20152018 TaxPub(DT) 0211 (Bom-HC) SUBSCRIBE FOR FULL CONTENT