Case Laws Analysis Followed Godaddy.com LLC v. Asstt. CIT 2018 TaxPub(DT) 1693 (Del-Trib) Followed Pr. CIT v. Midday Multimedia Ltd. 2018 TaxPub(DT) 0445 (Bom-HC) Followed Hero Cycles (P) Ltd. v. CIT 2015 TaxPub(DT) 4897 (SC) Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T.A. No. 7123/DEL/20172018 TaxPub(DT) 4901 (Del-Trib) SUBSCRIBE FOR FULL CONTENT