Case Laws Analysis REFERRED Dy. CIT v. JSW Ltd. 2020 TaxPub(DT) 2142 (Mum-Trib) REFERRED Otters Club v. DIT & Ors. 2017 TaxPub(DT) 0689 (Bom-HC) REFERRED Cheminvest Ltd. v. CIT 2015 TaxPub(DT) 3520 (Del-HC) REFERRED Shivsagar Veg. Restaurant v. Asstt. CIT & ANR. 2009 TaxPub(DT) 1040 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 347/Ctk/20192020 TaxPub(DT) 2449 (Ctk-Trib)IN THE ITAT, CUTTACK BENCH SUBSCRIBE FOR FULL CONTENT