Case Laws Analysis Distinguished on Signode India Ltd. v. Dy. CIT 2021 TaxPub(DT) 1385 (Hyd-Trib) Relied on Signode India Ltd. v. Dy. CIT 2021 TaxPub(DT) 1385 (Hyd-Trib) Followed on Manjula Finance Ltd. v. ITO 2020 TaxPub(DT) 5487 (Del-Trib) Relied on Kemfin Services (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 2516 (Karn-HC) Applied on Dheeraj Amin v. Asstt. CIT 2015 TaxPub(DT) 2967 (Bang-Trib) Relied on Aithent Technologies (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 2601 (Del-Trib) Applied on Asstt. CIT v. Bright Star Investment (P) Ltd. 2009 TaxPub(DT) 0616 (Mum-Trib) Relied on DLF Universal Ltd. v. Dy. CIT 2008 TaxPub(DT) 1837 (Del-Trib) Applied Sanjeev Woollen Mills v. CIT 2005 TaxPub(DT) 1872 (SC) Distinguished CIT v. Associated Builders 2001 TaxPub(DT) 0338 (Bom-HC) Distinguished Atul Drug House Ltd. v. CIT 1995 TaxPub(DT) 0297 (Bom-HC) Applied Malwa Mills Karamchari Parasper Sahakari Sanstha Ltd. v. CIT 1983 TaxPub(DT) 0644 (MP-HC) Applied Sutlej Cotton Mills Ltd. v. CIT 1971 TaxPub(DT) 0152 (Cal-HC) Followed M.C. Cherian v. CIT 1964 TaxPub(DT) 0002 (Mad-HC) Distinguished Maharajadhiraj Sir Kameshwar Singh v. CIT 1963 TaxPub(DT) 0243 (Pat-HC) Applied CIT v. Mugneeram Bangur & Co. 1963 TaxPub(DT) 0074 (Cal-HC) Distinguished CIT v. Bai Shirinbai K. Kooka 1962 TaxPub(DT) 0291 (SC) Distinguished CIT v. Bai Shirinbai K. Kooka 1956 TaxPub(DT) 0143 (Bom-HC) Relied CIT v. Sir Homi Mehta S Executors 1955 TaxPub(DT) 0169 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1953 TaxPub(DT) 0121 (SC) : (1953) 024 ITR 0506Commissioner of Income-Tax v. Sir KikabhaiPremchand SUBSCRIBE FOR FULL CONTENT