Case Laws Analysis REFERRED Dy. CIT v. Sanjiv Gupta 2011 TaxPub(DT) 0795 (Luck-Trib) REFERRED GE India Technology Centre (P) Ltd. v. CIT & Anr. 2010 TaxPub(DT) 2241 (SC) REFERRED Marshall Sons & Co. (India) Ltd. v. Income Tax Officer 1997 TaxPub(DT) 0901 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5714 (Raj-HC) SUBSCRIBE FOR FULL CONTENT