Global Logic India Ltd., New Delhi vs Dcit, New Delhi on 30 October, 2018
15. A similar view was taken by the Hon'ble High Court of Delhi in the
case of CIT Vs. Agilis Information Technologies International [I] Pvt Ltd
ITA No. 907/2015 vide order dated 08.02.2016. The relevant
observation of the Hon'ble High Court reads as under: