Case Laws Analysis Followed on Vodafone Mobile Services Ltd. v. ACIT 2018 TaxPub(DT) 6134 (Ctk-Trib) Applied CIT v. Kotak Securities Ltd. 2016 TaxPub(DT) 1609 (SC) Followed Dy. CIT v. Vodafone Mobile Services Ltd. 2016 TaxPub(DT) 1073 (Del-Trib) Followed Commissioner of Income Tax v. Citi Financial Consumer Finance Ltd. 2012 TaxPub(DT) 0100 (Del-HC) Followed Vodafone Essar Cellular Limited v. Asstt. CIT 2011 TaxPub(DT) 0405 (Ker-HC) Followed CIT v. Idea Cellular Ltd. 2010 TaxPub(DT) 1556 (Del-HC) Relied CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Followed CIT v. Fascel Ltd. 2009 TaxPub(DT) 1134 (Del-HC) Relied CIT v. Tin Box Co. 2003 TaxPub(DT) 0685 (Del-HC) Relied East India Pharmaceutical Works Ltd. v. CIT 1997 TaxPub(DT) 1152 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 1169 & 1950 (Del) of 20142018 TaxPub(DT) 1720 (Del-Trib) : (2018) 170 ITD 0430 : (2018) 193 TTJ 0150 : (2018) 064 ITR (Trib) 0392 SUBSCRIBE FOR FULL CONTENT