Case Laws Analysis REFERRED Asstt. CIT v. CAE Flight Training (India) (P) Ltd. 2019 TaxPub(DT) 5358 (Bang-Trib) REFERRED CIT & Anr. v. ITC Hotels Ltd. 2011 TaxPub(DT) 0109 (Karn-HC) REFERRED CIT v. Secure Meters Ltd. 2010 TaxPub(DT) 0252 (Raj-HC) REFERRED IN RE LMN India Ltd. 2008 TaxPub(DT) 2331 (AAR) REFERRED Ganesh Banzoplast Ltd. v. Asstt. CIT 2007 TaxPub(DT) 1117 (Mum-Trib) REFERRED Ashima Syntex Ltd. v. Assistant CIT 2006 TaxPub(DT) 1523 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1549/Bang/20192020 TaxPub(DT) 2607 (Bang-Trib)IN THE ITAT, BANGALORE BENCH SUBSCRIBE FOR FULL CONTENT