Case Laws Analysis Followed on Jai Enterprises v. DCIT 2022 TaxPub(DT) 0202 (Jp-Trib) Followed on Menarini India (P) Ltd. v. DCIT 2021 TaxPub(DT) 0491 (Ahd-Trib) Relied Commissioner of Income Tax v. Jaipur Vidyut Vitran Nigam Ltd. 2014 TaxPub(DT) 1578 (Jp-Trib) Relied CIT v. State Bank of Bikaner & Jaipur 2014 TaxPub(DT) 1436 (Raj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4665 (Raj-HC) : (2017) 250 TAXMAN 0032 SUBSCRIBE FOR FULL CONTENT