Case Laws Analysis REFERRED TUV India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5303 (Mum-Trib) REFERRED Pr. CIT v. R.G. Buildwell Engineers Ltd. 2018 TaxPub(DT) 6790 (SC) REFERRED Pr. CIT v. R.G. Buildwell Engineers Ltd. 2018 TaxPub(DT) 6785 (Del-HC) REFERRED UEM India Pvt. Ltd. v. ACIT 2015 TaxPub(DT) 4757 (Del-Trib) REFERRED CIT v. S.S.P. (P) Ltd. 2012 TaxPub(DT) 0360 (P&H-HC) REFERRED Asstt. CIT v. M.M. Publications Ltd. 2011 TaxPub(DT) 0190 (Coch-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 141/Coch/20202020 TaxPub(DT) 2944 (Coch-Trib)IN THE ITAT, COCHIN BENCH SUBSCRIBE FOR FULL CONTENT