Case Laws Analysis REFERRED Sajjan India Ltd. v. Addl. CIT 2018 TaxPub(DT) 0084 (Mum-Trib) REFERRED Asstt. CIT v. Vireet Investment (P) Ltd. 2017 TaxPub(DT) 1760 (Del-Trib) REFERRED Kalyani Barter (P) Ltd. v. ITO 2017 TaxPub(DT) 0883 (Kol-Trib) REFERRED Yashoda Health Care Services (P) Ltd. v. Dy. Commissioner of Income Tax 2017 TaxPub(DT) 0526 (Hyd-Trib) REFERRED Yes Bank Ltd. v. Dy. CIT 2016 TaxPub(DT) 1230 (Mum-Trib) REFERRED Commissioner of Income-tax v. Bonanza Portfolio Ltd. 2012 TaxPub(DT) 0429 (Del-HC) REFERRED Dy. CIT v. Datacraft India Ltd. 2010 TaxPub(DT) 2096 (Mum-Trib) REFERRED Dy. Director of Income-tax (International Taxation) v. Chohung Bank 2010 TaxPub(DT) 0554 (Mum-Trib) REFERRED CIT v. Bank of Baroda 2003 TaxPub(DT) 1105 (Bom-HC) REFERRED United Commercial Bank v. CIT 1999 TaxPub(DT) 1437 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 1533 (Mum-Trib)IN THE ITAT, MUMBAI BENCH SUBSCRIBE FOR FULL CONTENT