Case Laws Analysis Relied CIT v. HCL Technologies Ltd. 2018 TaxPub(DT) 2138 (SC) Relied CIT v. Tata Elxsi Ltd. 2011 TaxPub(DT) 1960 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5439 (Karn-HC) SUBSCRIBE FOR FULL CONTENT