Case Laws Analysis Followed State Bank of India v. Asstt. CIT 2018 TaxPub(DT) 3630 (Bom-HC) Followed Sify Software Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1396 (Chen-Trib) Followed CIT v. Ghatge Patil Transports Ltd. 2014 TaxPub(DT) 4175 (Bom-HC) Followed CIT v. Smifs Securities Ltd. 2012 TaxPub(DT) 2430 (SC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7877 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT