Case Laws Analysis Followed on Steria (India) Ltd. v. Addl. CIT 2020 TaxPub(DT) 3878 (Del-Trib) Followed on Dy. CIT v. Incent Tours (P) Ltd. 2017 TaxPub(DT) 1198 (Del-Trib) Followed on Outotec Oyj v. Dy. DIT 2016 TaxPub(DT) 4638 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 3521 (Del-HC) : (2016) 072 (I) ITCL 0198 : (2016) 386 ITR 0390 : (2016) 288 CTR 0694 : (2016) 240 TAXMAN 0268 : (2016) 140 DTR 0064 SUBSCRIBE FOR FULL CONTENT