Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
199 [affirmed in Formula One World Championship v Commissioner of Income Tax CIT 2017 (394) ITR 80 (SC)]; Director of Income Tax v. E-Funds IT Solution 2014 (364) ITR 256 [affirmed in Additional Director International Taxation v. E-Funds IT Solutions Inc. 2017 (399) ITR 34 (SC) and National Petroleum Construction Company