Case Laws Analysis Followed on Delmas S.A.S. v. Dy. CIT 2018 TaxPub(DT) 4302 (Mum-Trib) Followed CIT v. Bharti Cellular Ltd. 2009 TaxPub(DT) 0996 (Del-HC) Followed Skycell Communications Ltd. & Anr. v. Deputy CIT & Ors. 2001 TaxPub(DT) 1189 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 2173 (Bom-HC) : (2015) 064 (I) ITCL 0479 : (2015) 374 ITR 0497 : (2015) 278 CTR 0139 : (2015) 232 TAXMAN 0564 : (2015) 120 DTR 0147 SUBSCRIBE FOR FULL CONTENT