Case Laws Analysis REFERRED M/s. Merilyn Shipping & Transports Visakhapatnam v. Asstt. CIT 2012 TaxPub(DT) 1009 (Visakhapatnam-Trib) REFERRED GE India Technology Centre (P) Ltd. v. CIT & Anr. 2010 TaxPub(DT) 2241 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersM.P. Nos. 255 & 256/Chny/2019, ITA Nos. 689/Chny/2012 & 495/CHNY/20142020 TaxPub(DT) 1882 (Chen-Trib)IN THE ITAT, CHENNAI BENCH SUBSCRIBE FOR FULL CONTENT