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 CIT v. Simit P. Sheth 2013 TaxPub(DT) 2115 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 5922/Mum/20182020 TaxPub(DT) 2512 (Mum-Trib)IN THE ITAT, MUMBAI BENCH SUBSCRIBE FOR FULL CONTENT