Case Laws Analysis Followed on BMC Software India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0532 (Pune-Trib) Followed Pr. CIT v. Aptara Technology (P) Ltd. 2018 TaxPub(DT) 5815 (Bom-HC) Followed Pr. CIT v. PTC Software (I) (P) Ltd. 2018 TaxPub(DT) 2120 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 1226 of 20152018 TaxPub(DT) 4362 (Bom-HC) : (2018) 255 TAXMAN 0397 SUBSCRIBE FOR FULL CONTENT