Case Laws Analysis Relied on ACIT v. Electrosteel Castings Ltd. 2021 TaxPub(DT) 0345 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 944/Kol/2016 & C.O. No. 38/Kol/20162018 TaxPub(DT) 1795 (Kol-Trib) : (2018) 063 ITR (Trib) 0009 SUBSCRIBE FOR FULL CONTENT