Case Laws Analysis Relied on Barco Electronic Systems (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0816 (Del-Trib) Followed on Vossloh Beekay Castings Ltd. v. ACIT 2020 TaxPub(DT) 2014 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 5233 (Del-HC) SUBSCRIBE FOR FULL CONTENT