Case Laws Analysis Applied on Dish TV India Ltd. v. Dy. CIT 2021 TaxPub(DT) 0441 (Del-Trib) Followed on HCL Technologies Ltd. v. ACIT 2020 TaxPub(DT) 2894 (Del-Trib) Distinguished on ITO (TDS) v. Rang Infrastructure (P) Ltd. 2019 TaxPub(DT) 6212 (Ahd-Trib) Relied on Dy. CIT v. Punjab National Bank 2018 TaxPub(DT) 7383 (Chen-Trib) Relied on ITO v. Eid Mohammad Nizamuddin 2018 TaxPub(DT) 7153 (Jp-Trib) Relied on ITO v. Eid Mohammad Nizamuddin 2018 TaxPub(DT) 6219 (Jp-Trib) Followed on Eris Life Sciences (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 5512 (Guj-HC) Relied on Sodexo SVC India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 1773 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 1126 (Guj-HC) : (2016) 069 (II) ITCL 0039 : (2016) 385 ITR 0497 : (2016) 284 CTR 0337 : (2016) 238 TAXMAN 0331 : (2016) 132 DTR 0001 SUBSCRIBE FOR FULL CONTENT