Case Laws Analysis Followed on Piramal Healthcare Ltd. v. Dy. CIT & (Vice-Versa) 2019 TaxPub(DT) 3188 (Mum-Trib) Relied PCP Chemicals (P) Ltd. v. ITO 2017 TaxPub(DT) 5199 (Mum-Trib) Relied HDFC Bank Ltd. v. Deputy Commissioner of Income-tax 2016 TaxPub(DT) 1316 (Bom-HC) Relied CIT v. Everest Kento Cylinders Ltd. 2015 TaxPub(DT) 2547 (Bom-HC) Relied CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 5471/Mum/2017 & 5583/Mum/20172018 TaxPub(DT) 5273 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT