Case Laws Analysis Relied CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) Relied Director of Income-tax (IT) v. BNP Paribas SA 2013 TaxPub(DT) 1691 (Bom-HC) Followed Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT & Anr. 2010 TaxPub(DT) 2182 (Bom-HC) Relied CIT v. Winsome Textile Industries Ltd. 2009 TaxPub(DT) 2012 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0367 (Raj-HC) : (2018) 406 ITR 0496 : (2018) 300 CTR 0098 SUBSCRIBE FOR FULL CONTENT