Commissioner Of Income Tax vs M/S Sap India Pvt Ltd on 9 July, 2018
Vs. M/s. SAP India Pvt. Ltd.,
13/21
Ltd., Vs. Asst.Commissioner of Income Tax, decided
on 20/10/2015 (2015) 127 DTR 0327 (Kar), which
has been affirmed by the Hon'ble Supreme Court in the
case of Commissioner of Income-tax, Central - III vs.
HCL Technologies Ltd., [2018] 93 Taxmann.com
33(SC).