Case Laws Analysis Distinguished on DDIT v. Yum! Restaurants (Asia) Pte. Ltd. 2020 TaxPub(DT) 2990 (Del-Trib) Followed on Teradata Operations Inc. v. DCIT 2020 TaxPub(DT) 1788 (Del-Trib) Distinguished on Poddar Pigments Ltd. v. Asstt. CIT 2019 TaxPub(DT) 5326 (Del-Trib) Relied on Canon India (P) Ltd. v. ACIT 2019 TaxPub(DT) 1060 (Del-Trib) Affirmed on Centrica India Offshore Pvt. Ltd. v. CIT 2018 TaxPub(DT) 3208 (SC) Followed on Food World Supermarkets Ltd. v. Dy. DIT 2015 TaxPub(DT) 4420 (Bang-Trib) Followed on Morgan Stanley International Incorporated v. Dy. DIT 2015 TaxPub(DT) 0946 (Mum-Trib) Affirmed on CIT v. Ram Steel Industries 2015 TaxPub(DT) 0930 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersW.P. (C) No. 6807 of 20122014 TaxPub(DT) 2335 (Del-HC) : (2014) 058 (I) ITCL 0297 : (2014) 364 ITR 0336 : (2014) 270 CTR 0001 : (2014) 224 TAXMAN 0122 : (2014) 104 DTR 0033 SUBSCRIBE FOR FULL CONTENT