Case Laws Analysis Followed JRK Auto Parts (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1797 (Del-Trib) Followed Times Internet Ltd. v. Addl. CIT 2015 TaxPub(DT) 4247 (Del-Trib) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed CIT v. IFCI Ltd. 2010 TaxPub(DT) 1996 (Del-HC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6639 (Del-Trib) SUBSCRIBE FOR FULL CONTENT