Case Laws Analysis Relied CIT v. Shivam Motors (P) Ltd. 2014 TaxPub(DT) 4333 (All-HC) Relied CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 1361, 3248/MUM/2013 & ITA No. 6155/MUM/20142018 TaxPub(DT) 0478 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT