Case Laws Analysis
Referred on CIT v. Ajitnath Hi-Tech Builders (P) Ltd. & Ors. 2018 TaxPub(DT) 0764 (Bom-HC)
Applied CIT v. Bharat Enterprises 2004 TaxPub(DT) 0974 (Del-HC)
Relied CIT v. Bharat Enterprises 2004 TaxPub(DT) 0974 (Del-HC)
Applied CIT v. Rohit Prakash Goyal 2004 TaxPub(DT) 0075 (Del-HC)
Applied K. Mahim v. CIT 2001 TaxPub(DT) 1124 (Ker-HC)
Applied Bhagat Construction Co. (P) Ltd. v. CIT 2001 TaxPub(DT) 0916 (Del-HC)
Applied CIT v. G.S.R. Krishnamurthy 1999 TaxPub(DT) 0122 (Mad-HC)
Applied Triveni Engineering Works Ltd. v. CIT 1998 TaxPub(DT) 0791 (Del-HC)
Relied CIT v. Harbanslal Gupta & Ors. 1997 TaxPub(DT) 0061 (MP-HC)
Relied Waterfall Estates Ltd. v. CIT 1996 TaxPub(DT) 1072 (SC)
Relied CIT v. Ramkrishna Banik 1995 TaxPub(DT) 1021 (Gau-HC)
Relied CIT v. Principal Officer, Laxmi Surgical Pvt. Ltd. 1993 TaxPub(DT) 0913 (Bom-HC)
Relied Azimullah Mohd. Mushtaq v. CIT 1993 TaxPub(DT) 0627 (All-HC)
Relied B.D. Panda v. CIT 1992 TaxPub(DT) 0629 (Ori-HC)
Relied CIT v. T. Abdul Majeed 1992 TaxPub(DT) 0444 (Ker-HC)
Relied Saligram & Co. v. CIT 1990 TaxPub(DT) 0603 (Gau-HC)
Applied P. Ramachandra Rao v. G. Jangaiah & Ors. 1989 TaxPub(DT) 0318 (AP-HC)
Relied Padinjarekara Agencies (P) Ltd. v. CIT 1988 TaxPub(DT) 1124 (Ker-HC)
Relied CIT v. H. Holck Larsen 1986 TaxPub(DT) 1550 (SC)
Relied Bomin (P) Ltd. v. CIT 1986 TaxPub(DT) 0729 (Guj-HC)
Followed CIT v. Shri Ram Niwas 1984 TaxPub(DT) 1396 (Raj-HC)
Relied Arya Confectionery Works v. CIT 1983 TaxPub(DT) 0329 (MP-HC)
Relied Becker Gray & Co. v. CIT 1983 TaxPub(DT) 0224 (Cal-HC)
Applied Controller of Estate Duty v. K.C.D. Swamy 1982 TaxPub(DT) 0426 (Karn-HC)
Followed Auto Piston Manufacturing Co. (P) Ltd. v. CIT 1981 TaxPub(DT) 0717 (P&H-HC)
Followed CIT v. Avtar Singh & Sons 1981 TaxPub(DT) 0674 (P&H-HC)
Relied Umaid Charitable Trust v. CIT 1980 TaxPub(DT) 0998 (Raj-HC)
Applied CIT v. Hanumanbux Inderchand 1980 TaxPub(DT) 0619 (Gau-HC)
Relied Chimanlal Umaji v. CIT 1980 TaxPub(DT) 0496 (MP-HC)
Applied Sudhir Chatterjee & Co. (P) Ltd. v. CIT 1978 TaxPub(DT) 0237 (Cal-HC)
Relied CIT v. R.B. Jodhamal Bishan Lal Kuthiala 1975 TaxPub(DT) 0176 (P&H-HC)
Applied Additional CIT v. Roshan Lal Kuthiala (Deceased By Lrs.) 1975 TaxPub(DT) 0171 (P&H-HC)
Relied CIT v. Vidya Sagar 1975 TaxPub(DT) 0161 (P&H-HC)
Relied CIT v. Ratanchand Darbarilal 1975 TaxPub(DT) 0048 (MP-HC)
Applied Gopal Krishan Joshi v. CIT 1975 TaxPub(DT) 0033 (Raj-HC)
Relied Jaipur Metals & Electricals Ltd. v. CIT & Ors. 1974 TaxPub(DT) 0313 (Raj-HC)
Relied CIT v. Hind Commercial Co. 1974 TaxPub(DT) 0044 (Cal-HC)
Applied Rai Bahadur Mohan Singh Oberoi v. CIT 1973 TaxPub(DT) 0392 (SC)
Applied Additional CIT v. Bhanwarlal Sohanlal 1973 TaxPub(DT) 0383 (Raj-HC)
Relied CIT v. S.P. Jain 1973 TaxPub(DT) 0328 (SC)
Followed CIT v. Daulatram Rawatmull 1973 TaxPub(DT) 0323 (SC)
Applied I.C.I. (India) (P) Ltd. v. CIT 1972 TaxPub(DT) 0389 (SC)
Followed CIT v. U.G. Krishnaswami Naidu (Decd.) By Lrs 1972 TaxPub(DT) 0384 (Mad-HC)
Followed Aloke Mitra v. Controller of Estate Duty 1971 TaxPub(DT) 0342 (All-HC)
Applied CIT v. H.G. Date 1971 TaxPub(DT) 0087 (Bom-HC)
Applied Raja Bahadur Kamakhya Narain Singh v. CIT 1970 TaxPub(DT) 0187 (SC)
Applied CIT v. Brijlal Lohia & Anr. 1967 TaxPub(DT) 0361 (Cal-HC)
Relied CIT v. J. Thomas & Co. Ltd. 1965 TaxPub(DT) 0014 (Cal-HC)
Applied CIT v. Sivakasi Match Exporting Co. 1964 TaxPub(DT) 0337 (SC)
Followed CIT v. Daulatram Rawatmull 1964 TaxPub(DT) 0310 (SC)
Relied Annamalai Reddiar v. CIT 1964 TaxPub(DT) 0175 (Ker-HC)
Relied Lala Ram Kishan Gupta v. CIT 1964 TaxPub(DT) 0051 (All-HC)
Applied CIT v. Central India General Agents (P) Ltd. 1963 TaxPub(DT) 0147 (Punj-HC)
Relied Harakchand Radhakisan v. CIT 1962 TaxPub(DT) 0267 (Assam-HC)
Applied Bhikamchand Bagri v. CIT 1962 TaxPub(DT) 0012 (Cal-HC)
Relied Daniel v. CIT 1961 TaxPub(DT) 0028 (Ker-HC)
Followed Lalchand Bhagat Ambica Ram v. CIT 1959 TaxPub(DT) 0181 (SC)
Applied Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC)
Applied Chaturbhuj & Co. v. CIT 1959 TaxPub(DT) 0128 (All-HC)
Followed G. Venkataswami Naidu & Co. v. CIT 1959 TaxPub(DT) 0121 (SC)
Applied N.S. Choodamani & Anr. v. CIT 1959 TaxPub(DT) 0045 (Ker-HC)
Applied Jiyajeerao Cotton Mills Ltd. v. CIT 1958 TaxPub(DT) 0189 (SC)
Followed Dalmia Jain & Co. Ltd. v. CIT 1958 TaxPub(DT) 0033 (Pat-HC)
Applied Lachminarayan Chaurasia v. CIT 1957 TaxPub(DT) 0134 (Pat-HC)
Followed on CIT v. K.R.M.T.T. Thiagaraja Chetty & Co. 1953 TaxPub(DT) 0123 (SC)
 
The Tax Publishers1957 TaxPub(DT) 0052 (SC) : (1957) 031 ITR 0028

Sree Meenakshi Mills Limited v. Commissioner of Income-Tax, Madras.

Civil Appeals Nos. 124 to 126 of 1954, (Appeals by special leave from the judgment and order dated the 10th day of March, 1952, of the Madras High Court in C.M.P. Nos. 10427, 10425 & 10426 of 1951 arising out of the order dated the 23rd day of February, 1951, of the Income-tax Appellate Tribunal, Madras Bench, in Reference Application Nos. 310, 311 & 312 of 1950-51

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