Case Laws Analysis Followed on Evolutis India (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 5369 (Mum-Trib) Distinguished DCIT v. OCHOA Laboratories Ltd. 2017 TaxPub(DT) 4024 (Del-Trib) Distinguished CIT v. Kap Scan and Diagnostic Centre (P.) Ltd. 2012 TaxPub(DT) 2014 (P&H-HC) Relied CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Distinguished S. Sankappa & Ors. v. Income Tax Officer 1968 TaxPub(DT) 0344 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No 6680/Mum/2012, ITA Nos 5553 & 6129/Mum/2014 & ITA Nos 5479, 5167 & 5747/Mum/20152018 TaxPub(DT) 5275 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT
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