Case Laws Analysis Followed on DCIT v. Konkan Polymers & Additives (P) Ltd. 2020 TaxPub(DT) 4623 (Mum-Trib) Followed on Vishal Constructions v. ITO 2020 TaxPub(DT) 3967 (Pune-Trib) Supported by on ACIT v. Raman & Weil (P) Ltd. 2019 TaxPub(DT) 4856 (Mum-Trib) Relied on Ambo Exports Ltd. v. Dy. CIT 2016 TaxPub(DT) 3146 (Kol-Trib) Relied on Cranes Software International Ltd. v. Dy. CIT 2015 TaxPub(DT) 5423 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 3202 (Bom-HC) : (2012) 048 (I) ITCL 0401 : (2012) 349 ITR 0309 : (2012) 254 CTR 0593 : (2012) 080 DTR 0246 SUBSCRIBE FOR FULL CONTENT