Case Laws Analysis REFERRED Bharat Petroleum Corporation Ltd. v. Asstt. DIT 2022 TaxPub(DT) 1281 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2023 TaxPub(DT) 6822 (Bom-HC) : (2023) 458 ITR 0450IN THE BOMBAY HIGH COURT K. R. SHRIRAM & NEELA GOKHALE J.J. SUBSCRIBE FOR FULL CONTENT