Case Laws Analysis Relied on Disa India Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0343 (Bang-Trib) Relied on Waters (India) (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0019 (Bang-Trib) Distinguished on Woco Motherson Advanced Rubber Technologies Ltd. v. Dy. CIT 2016 TaxPub(DT) 5039 (Rkt-Trib) Approved on CIT v. Cushman & Wakefield (India) (P) Ltd. 2014 TaxPub(DT) 2623 (Del-HC) Distinguished Cushman & Wakefield India (P) Ltd. v. Asstt. CIT 2012 TaxPub(DT) 0922 (Del-Trib) Distinguished Dresser-Rand India (P) Ltd. v. Addl. CIT 2012 TaxPub(DT) 0317 (Mum-Trib) Relied Aztec Software & Technology Service Ltd. & Anr. v. ACIT and Vice Versa 2007 TaxPub(DT) 1741 (Bang-Trib) Distinguished Gate Global Solutions Ltd. v. Asstt. CIT 2007 TaxPub(DT) 1555 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 3910 & 3911 (Mum.) of 2009 & 579, 1272 & 1273 (Mum) of 20112012 TaxPub(DT) 2512 (Mum-Trib) : (2012) 137 ITD 0021 : (2012) 150 TTJ 0824 : (2012) 080 DTR 0283 : (2012) 019 ITR (Trib) 0378 SUBSCRIBE FOR FULL CONTENT