Case Laws Analysis Relied CIT v. HCL Technologies Ltd. 2018 TaxPub(DT) 2138 (SC) Relied Tata Elxsi Ltd. v. Asstt. CIT 2015 TaxPub(DT) 5191 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4236 (Karn-HC) SUBSCRIBE FOR FULL CONTENT