Case Laws Analysis Followed Pr. CIT v. Softbrands India (P.) Ltd. 2018 TaxPub(DT) 3520 (Karn-HC) Followed CIT v. HCL Technologies Ltd. 2018 TaxPub(DT) 2138 (SC) Followed Tata Elxsi Ltd. v. Asstt. CIT 2015 TaxPub(DT) 5191 (Karn-HC) Followed CIT v. Tata Elxsi Ltd. 2011 TaxPub(DT) 1960 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4230 (Karn-HC) SUBSCRIBE FOR FULL CONTENT