Case Laws Analysis Followed Asstt. CIT v. Vireet Investment (P) Ltd. 2017 TaxPub(DT) 1760 (Del-Trib) Followed CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6125 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT