Case Laws Analysis REFERRED Dy. CIT v. JSW Ltd. 2020 TaxPub(DT) 2142 (Mum-Trib) REFERRED Pr. CIT v. State Bank of Patiala 2019 TaxPub(DT) 0976 (SC) REFERRED Pr. CIT v. State Bank of Patiala 2018 TaxPub(DT) 6816 (P&H-HC) REFERRED DCIT v. Babcock Borsig Ltd. & Vice-Versa 2018 TaxPub(DT) 2626 (Kol-Trib) REFERRED Pr. CIT v. State Bank of Patiala 2017 TaxPub(DT) 1049 (P&H-HC) REFERRED West Bengal Infrastructure Development Finance Corporation v. Asstt. CIT 2016 TaxPub(DT) 0969 (Kol-Trib) REFERRED Joint Investments (P) Ltd. v. CIT 2015 TaxPub(DT) 1375 (Del-HC) REFERRED REI Aqro Ltd. v. DCIT 2013 TaxPub(DT) 2256 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1610/Kol/20192020 TaxPub(DT) 2422 (Kol-Trib)IN THE ITAT, KOLKATA BENCH SUBSCRIBE FOR FULL CONTENT