Case Laws Analysis Relied on C.S. Datamation Research Services (P) Ltd. v. ITO 2020 TaxPub(DT) 2499 (Del-Trib) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed MAK Data (P.) Ltd. v. Commissioner of Income-tax 2013 TaxPub(DT) 2358 (SC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Followed CIT v. Moser Baer India Ltd. 2009 TaxPub(DT) 1044 (SC) Followed UOI v. Dharamendra Textile Processors 2007 TaxPub(DT) 1387 (SC) Followed B.A. Balasubramaniam & Bros. Co. v. CIT 1999 TaxPub(DT) 0384 (SC) Followed CIT v. Khoday Eswarsa & Sons 1972 TaxPub(DT) 0316 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4723 (Del-Trib) SUBSCRIBE FOR FULL CONTENT