Case Laws Analysis
Relied on Ayushi Jain v. ITO 2019 TaxPub(DT) 5390 (Kol-Trib)
Relied on Rameshchandra Rangildas Mehta v. ITO 2019 TaxPub(DT) 5092 (Guj-HC)
Relied on Sanjiv Shroff HUF v. ITO 2018 TaxPub(DT) 7731 (Kol-Trib)
Relied on Jignesh Desai v. ITO 2018 TaxPub(DT) 6532 (Kol-Trib)
Relied on Kamal Kumar Bansal v. ITO 2018 TaxPub(DT) 4900 (Kol-Trib)
Relied on CIT v. Udit Narain Agrawal 2013 TaxPub(DT) 0363 (All-HC)
Distinguished on Smt. Urmila Gambhir L/H of Late Subhash Gambhir v. CIT 2010 TaxPub(DT) 1235 (Del-HC)
Applied on Assistant Commissioner v. Jindal Saw Pipes Ltd. 2008 TaxPub(DT) 2130 (Del-Trib)
Applied J. Bheemananda Gupta v. Asstt. CIT (Inv.) 2001 TaxPub(DT) 1282 (Karn-HC)
Applied Narendra G. Goradia (HUF) v. CIT 1998 TaxPub(DT) 1367 (Bom-HC)
Applied Satya Narain v. Union of India 1986 TaxPub(DT) 1545 (Del-HC)
Relied Tribhovandas Vithaldas v. CIT 1986 TaxPub(DT) 0679 (Guj-HC)
Relied CIT v. Smt. Satnam Malik 1979 TaxPub(DT) 0453 (Raj-HC)
Relied Lakshmi Rice Mills v. CIT 1974 TaxPub(DT) 0398 (Pat-HC)
Relied CIT v. S.P. Jain 1973 TaxPub(DT) 0328 (SC)
Relied Roshan Di Hatti v. CIT 1972 TaxPub(DT) 0180 (Del-HC)
Applied Steelsworth Ltd. v. CIT 1968 TaxPub(DT) 0088 (Assam-HC)
Followed Madhuri Das Narain Das v. CIT 1968 TaxPub(DT) 0045 (All-HC)
Relied Ganapati Ishwarappa Bagewadi v. CIT 1964 TaxPub(DT) 0019 (Mys-HC)
Applied Bhikamchand Bagri v. CIT 1962 TaxPub(DT) 0012 (Cal-HC)
Relied Sri Ram Tandon v. CIT 1961 TaxPub(DT) 0133 (All-HC)
Followed on Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC)
Impliedly approved on Kanpur Steel Co. Ltd v. CIT 1957 TaxPub(DT) 0105 (All-HC)
Followed on Sree Meenakshi Mills Ltd. v. CIT 1957 TaxPub(DT) 0052 (SC)
Followed on Mehta Parikh & Co. v. CIT 1956 TaxPub(DT) 0171 (SC)
Followed on Dhakeswari Cotton Mills Ltd. v. CIT 1954 TaxPub(DT) 0123 (SC)
Applied on Dhirajlal Girdharilal v. CIT 1954 TaxPub(DT) 0120 (SC)
 
The Tax PublishersCivil Appeal Nos. 679 & 680 of 1957
1959 TaxPub(DT) 0181 (SC) : (1959) 037 ITR 0288

Lalchand Bhagat Ambica Ram v. Commissioner of Income-Tax, Bihar and Orissa.

Civil Appeals Nos. 679 and 680 of 1957, (Appeals by special leave from the judgment and decree of the Patna High Court dated January 5, 1955, in M.J.C. Nos. 374 and 375 of 1952),

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