Case Laws Analysis
Relied on DCIT v. Futurz Next Services Ltd. 2022 TaxPub(DT) 0481 (Del-Trib)
Followed on National Fertilizers Ltd. v. Dy. CIT 2021 TaxPub(DT) 6016 (Del-Trib)
Followed on BCL Secure Premises (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 5879 (Del-Trib)
Followed on Dy. CIT v. Runwal Developers (P) Ltd. 2021 TaxPub(DT) 5212 (Mum-Trib)
Followed on Dy. CIT v. AKC Retailer (P) Ltd. 2021 TaxPub(DT) 4715 (Del-Trib)
Relied on ACIT v. Kamarhatty Company Ltd. 2021 TaxPub(DT) 4552 (Kol-Trib)
Followed on Paramount Communications Ltd. v. Dy. CIT 2021 TaxPub(DT) 4514 (Del-Trib)
Followed on ACIT v. Telecommunication Consultant India (P). Ltd. 2021 TaxPub(DT) 4043 (Del-Trib)
Followed on Firepro Wireless & Technologies (P) Ltd. v. ACIT 2021 TaxPub(DT) 3561 (Del-Trib)
Followed on Maheswari Megaventures Ltd. v. Asstt. CIT 2021 TaxPub(DT) 2555 (Hyd-Trib)
Followed on Dy. CIT v. GVK Energy Ltd. 2021 TaxPub(DT) 1853 (Hyd-Trib)
Relied on ACIT v. Reliance Life Science (P) Ltd. 2021 TaxPub(DT) 1199 (Mum-Trib)
Followed on Golf View Homes Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0960 (Bang-Trib)
Followed on DCIT v. DLF Universal Ltd. 2021 TaxPub(DT) 0602 (Del-Trib)
Followed on Ramalinga Mills Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0151 (Chen-Trib)
Followed on Assetz Infrastructure (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 5022 (Bang-Trib)
Relied on Doha Bank QSC v. Dy. CIT 2020 TaxPub(DT) 4708 (Mum-Trib)
Followed on Dy. CIT v. Covalent Laboratories (P) Ltd. 2020 TaxPub(DT) 3696 (Hyd-Trib)
Followed on Laqshya Media Ltd. v. DCIT 2020 TaxPub(DT) 3576 (Mum-Trib)
Followed on ACIT v. Oscar Investment Ltd. 2020 TaxPub(DT) 3056 (Del-Trib)
Followed on DCIT v. Hind Industries Ltd. 2020 TaxPub(DT) 2748 (Del-Trib)
Followed on Dy. CIT v. Repco Home Finance (P) Ltd. 2020 TaxPub(DT) 2537 (Chen-Trib)
Relied on Dy. CIT v. Futurz Next Services (P) Ltd. 2020 TaxPub(DT) 2323 (Del-Trib)
Followed on Fastway Transmission (P) Ltd. v. ACIT 2020 TaxPub(DT) 2022 (Chd-Trib)
Followed on SPML Infra Ltd. v. DCIT 2020 TaxPub(DT) 1359 (Kol-Trib)
Relied on Akzo Nobel India Ltd. v. DCIT 2020 TaxPub(DT) 0922 (Kol-Trib)
Relied on Welspun Steel Ltd. v. DCIT 2020 TaxPub(DT) 0644 (Mum-Trib)
Relied on Laqshya Media Ltd. v. DCIT 2020 TaxPub(DT) 0421 (Mum-Trib)
Relied on Eveready Industries India Ltd. v. Pr. CIT 2019 TaxPub(DT) 8394 (Kol-Trib)
Followed on Cambridge Technology Enterprises Ltd. v. DCIT 2019 TaxPub(DT) 7819 (Hyd-Trib)
Followed on ITO v. Pushpanjali Fincon (P) Ltd. 2019 TaxPub(DT) 7569 (Del-Trib)
Followed on Comfortline Systems (P) Ltd. v. ITO 2019 TaxPub(DT) 5830 (Hyd-Trib)
Followed on ACIT v. Gen X Commodities (P) Ltd. 2019 TaxPub(DT) 5693 (Del-Trib)
Followed on Universal Power Transformer (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5583 (Bang-Trib)
Followed on Tulsi Extrusions Ltd. v. Jt. CIT 2019 TaxPub(DT) 5485 (Pune-Trib)
Relied on Horizon Infrastructure Ltd. v. Dy. CIT 2019 TaxPub(DT) 5259 (Mum-Trib)
Relied on ACIT v. Future Value Retail Ltd. 2019 TaxPub(DT) 4892 (Mum-Trib)
Followed on Dy. CIT v. Jai Hind Co-operative Bank Ltd. 2019 TaxPub(DT) 4879 (Pune-Trib)
Followed on Pr. CIT v. India Debt Management (P) Ltd. 2019 TaxPub(DT) 4692 (Bom-HC)
Followed on ACIT v. Tata Realty & Infrastructure Ltd. 2019 TaxPub(DT) 4525 (Mum-Trib)
Followed on ACIT v. Oil Industry Development Board 2019 TaxPub(DT) 4482 (Del-Trib)
Followed on DCIT v. BBF Industries Ltd. 2019 TaxPub(DT) 4450 (Chd-Trib)
Followed on DCIT v. Aarti Steels Ltd. 2019 TaxPub(DT) 4149 (Chd-Trib)
Followed on CIT v. Honda Cars India Ltd. 2019 TaxPub(DT) 3739 (Del-HC)
Followed on Asianet News Network (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 2700 (Mum-Trib)
Followed on Patel Engineering Ltd. v. DCIT 2019 TaxPub(DT) 2610 (Mum-Trib)
Relied on Kotu Sarat Kumar v. DCIT 2019 TaxPub(DT) 2374 (Visakhapatnam-Trib)
Relied on Unitech Ltd. v. Dy. CIT 2019 TaxPub(DT) 2317 (Del-Trib)
Followed on Vil Ltd. v. ACIT 2019 TaxPub(DT) 2298 (Del-Trib)
Followed on Pr. CIT v. Oil Industries Development Board 2019 TaxPub(DT) 1971 (Del-HC)
Followed on Amadeus India (P) Ltd. v. ACIT 2019 TaxPub(DT) 1738 (Del-Trib)
Followed on Jayneer Infrapower & Multiventures (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1730 (Mum-Trib)
Followed on Aamby Valley Ltd. v. ACIT 2019 TaxPub(DT) 1521 (Del-Trib)
Relied on Onkareshwar Properties (P) Ltd. v. ACIT 2019 TaxPub(DT) 1368 (Del-Trib)
Followed on ACIT v. Jyothy Laboratories Ltd. 2019 TaxPub(DT) 1306 (Mum-Trib)
Relied on IL&FS Transportation Networks Ltd. v. Addl. CIT 2019 TaxPub(DT) 0984 (Mum-Trib)
Relied on Lodhi Property Company Ltd. v. Dy. CIT 2019 TaxPub(DT) 0889 (Del-Trib)
Relied on ACIT v. Majestic Hotels Ltd. 2019 TaxPub(DT) 0458 (Chd-Trib)
Relied on ACIT v. Prabhatam Advertising (P) Ltd. 2019 TaxPub(DT) 0351 (Del-Trib)
Followed on Micro Management Ltd. v. Pr. CIT 2019 TaxPub(DT) 0345 (Del-Trib)
Followed on DCIT v. Neel Metal Products Ltd. 2019 TaxPub(DT) 0166 (Del-Trib)
Followed on Essel Propack Ltd. v. ACIT 2018 TaxPub(DT) 8086 (Mum-Trib)
Followed on DCIT v. Godavari Biorefineries Ltd 2018 TaxPub(DT) 7585 (Mum-Trib)
Followed on Pr. CIT v. Neel Metal Products Ltd. 2018 TaxPub(DT) 7517 (Del-HC)
Relied on Pr. CIT v. Mcdonalds India (P) Ltd. 2018 TaxPub(DT) 7511 (Del-HC)
Followed on Pr. CIT v. JBM Auto Ltd. 2018 TaxPub(DT) 7494 (Del-HC)
Relied on Aditya Birla Retail Ltd. v. Pr. CIT 2018 TaxPub(DT) 6695 (Mum-Trib)
Followed on Dy. CIT v. Jetair (P) Ltd. 2018 TaxPub(DT) 6294 (Del-Trib)
Followed on Jasper Industries (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 6291 (Hyd-Trib)
Relied on Huntsman International (India) (P) Ltd. v. ACIT 2018 TaxPub(DT) 6282 (Mum-Trib)
Followed on Pr. CIT v. Mitsui & India (P) Ltd. 2018 TaxPub(DT) 6176 (Del-HC)
Followed on Sanjeev Kumar Kapoor v. JCIT 2018 TaxPub(DT) 6050 (Ctk-Trib)
Followed on Dy. CIT v. Axis Aerospace & Technologies (P) Ltd. 2018 TaxPub(DT) 5985 (Bang-Trib)
Relied on Finquest Securities (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 5671 (Mum-Trib)
Relied on Dy. CIT v. Instant Traders (P.) Ltd. 2018 TaxPub(DT) 5556 (Mum-Trib)
Relied on ACIT v. Gini & Jony Ltd. 2018 TaxPub(DT) 5403 (Mum-Trib)
Followed on Sodexo Food Solutions India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 5340 (Mum-Trib)
Relied on DCIT v. L & T Power Development Ltd. 2018 TaxPub(DT) 5209 (Mum-Trib)
Relied on Dy. CIT v. Mercury Projects Pvt. Ltd. 2018 TaxPub(DT) 4713 (Hyd-Trib)
Followed on Dy. CIT & Anr. v. T.G. Leisure & Resorts Pvt. Ltd. 2018 TaxPub(DT) 4641 (Del-Trib)
Relied on Inductis India Pvt. Ltd. v. Dy. CIT 2018 TaxPub(DT) 4597 (Del-Trib)
Followed on Feerari Investments & Trading Co. (P) Ltd. v. ITO 2018 TaxPub(DT) 4260 (Mum-Trib)
Relied on Nitishree Infrastructure Ltd. v. DCIT 2018 TaxPub(DT) 4022 (Del-Trib)
Followed on Pr. CIT v. Suresh Verma 2018 TaxPub(DT) 3992 (Del-HC)
Referred on Matrix Enport Holdings (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 3685 (Hyd-Trib)
Followed on Strides Shasun Ltd. & Anr. v. Asstt. CIT 2018 TaxPub(DT) 3567 (Mum-Trib)
Relied on Asstt. CIT v. Dish TV India Ltd. 2018 TaxPub(DT) 3220 (Mum-Trib)
Relied on Dy. CIT v. Infinity Infotech Parks Ltd. 2018 TaxPub(DT) 2749 (Kol-Trib)
Followed on Mylan Laboratories Ltd. v. Dy. CIT 2018 TaxPub(DT) 2646 (Hyd-Trib)
Followed on ACIT v. Golden Life Financial Services Pvt. Ltd. & Anr. 2018 TaxPub(DT) 2402 (Mum-Trib)
Followed on J.M. Baxi & Co. v. Dy. CIT 2018 TaxPub(DT) 2301 (Mum-Trib)
Relied on Gouranga Modak v. Jt. CIT 2018 TaxPub(DT) 2289 (Kol-Trib)
Relied on Dy. CIT v. Mahindra CIE Automotive Ltd. 2018 TaxPub(DT) 2248 (Mum-Trib)
Referred on Pr. CIT v. DLF Hotel Holding Ltd. 2018 TaxPub(DT) 1821 (Del-HC)
Relied on Parle Products (P) Ltd. v. ACIT 2018 TaxPub(DT) 1571 (Mum-Trib)
Relied on DCIT v. Tulip Hotels (P) Ltd. 2018 TaxPub(DT) 1570 (Mum-Trib)
Relied on DCIT v. Cedar Support Services Ltd. 2018 TaxPub(DT) 0926 (Del-Trib)
Relied on Asstt. CIT v. Progressive Constructions Ltd. 2018 TaxPub(DT) 0896 (Hyd-Trib)
Relied on Super Tech Forgins (India) (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0883 (Asr-Trib)
Relied on DCIT v. RKW Developers P. Ltd 2018 TaxPub(DT) 0343 (Mum-Trib)
Followed on Bhoruka Investment Ltd. v. DCIT 2018 TaxPub(DT) 0241 (Kol-Trib)
Relied on ACIT v. Sainik Mining & Allied Services Ltd. 2018 TaxPub(DT) 0085 (Del-Trib)
Relied on Dy. CIT v. Ambience Hotels & Resorts Pvt. Ltd. 2017 TaxPub(DT) 5406 (Del-Trib)
Followed on ACIT v. Claridges Hotels (P) Ltd. 2017 TaxPub(DT) 5367 (Del-Trib)
Relied on AVL India (P) Ltd. v. Dy. CIT 2017 TaxPub(DT) 4847 (Del-Trib)
Relied on Amadeus India (P) Ltd. v. Addl. CIT 2017 TaxPub(DT) 4534 (Del-Trib)
Relied on Religare Macquarie Wealth Management Ltd. v. ACIT 2017 TaxPub(DT) 4506 (Del-Trib)
Relied on Dish TV India Ltd. v. Asstt. CIT 2017 TaxPub(DT) 4471 (Mum-Trib)
Relied on Dy. CIT v. Goldman Sachs Services (P) Ltd. 2017 TaxPub(DT) 1785 (Bang-Trib)
Followed on Dy. CIT v. Kaytee Corporation (P) Ltd. 2017 TaxPub(DT) 0888 (Mum-Trib)
Relied on on Dabwali Transport Co. Ltd. v. Dy. CIT 2017 TaxPub(DT) 0751 (Asr-Trib)
Relied on on Bharat Serums & Vaccines Ltd. v. ACIT 2017 TaxPub(DT) 0604 (Mum-Trib)
Relied on Runwal Developers P. Ltd. v. Asstt. CIT 2016 TaxPub(DT) 4090 (Mum-Trib)
Relied on Dy. CIT v. Mahendra Brothers Exports (P.) Ltd. 2016 TaxPub(DT) 3860 (Mum-Trib)
Applied on Amita Verma v. Asstt. CIT 2016 TaxPub(DT) 3338 (Del-Trib)
Followed on DCIT v. Rama Industries Ltd. 2016 TaxPub(DT) 2141 (Mum-Trib)
Followed on Asstt. CIT v. Kohli Housing & Development [Now, known as Kohli One Housing & Development [P] Ltd.] & Vica-Versa 2016 TaxPub(DT) 1348 (Del-Trib)
Followed on Wind World Wind Farms (India) Ltd. v. Dy. CIT 2016 TaxPub(DT) 1212 (Mum-Trib)
Followed on J.M. Baxi & Co. v. Dy. CIT 2015 TaxPub(DT) 5063 (Mum-Trib)
 
The Tax Publishers2015 TaxPub(DT) 3520 (Del-HC) : (2015) 378 ITR 0033 : (2015) 281 CTR 0447 : (2015) 234 TAXMAN 0761 : (2015) 126 DTR 0289

 

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