Case Laws Analysis REFERRED CIT-IV v. Vodafone Essar Gujarat Ltd. 2017 TaxPub(DT) 2123 (Guj-HC) REFERRED CIT v. Kirloskar Systems Ltd. 2014 TaxPub(DT) 0465 (Karn-HC) REFERRED Commissioner of Income-tax v. Yokogawa India Ltd. 2012 TaxPub(DT) 0790 (Karn-HC) REFERRED Vijaya Bank v. CIT & Anr. 2010 TaxPub(DT) 1825 (SC) REFERRED T.R.F. Ltd. v. CIT 2010 TaxPub(DT) 1481 (SC) REFERRED Southern Technologies Ltd. v. Jt. CIT 2010 TaxPub(DT) 1302 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 555 of 20182020 TaxPub(DT) 2604 (Karn-HC) : (2020) 272 TAXMAN 0230IN THE KARNATAKA HIGH COURT SUBSCRIBE FOR FULL CONTENT