Case Laws Analysis Supported in CIT v. Biocon Ltd. 2020 TaxPub(DT) 4924 (Karn-HC) Followed on DCIT v. Apex Strategic Consulting Services (P) Ltd. 2019 TaxPub(DT) 1025 (Del-Trib) Followed on Mahindra Telecommunications Investment (P.) Ltd. v. ITO 2016 TaxPub(DT) 2625 (Mum-Trib) Applied on West Bengal Infrastructure Development Finance Corporation v. Asstt. CIT 2016 TaxPub(DT) 0969 (Kol-Trib) Relied on CIT v. AMCO Power Systems Ltd. 2015 TaxPub(DT) 4275 (Karn-HC) Relied on Binani Cement Ltd. v. CIT 2015 TaxPub(DT) 1490 (Cal-HC) Relied on Fazilka Central Co-op. Bank Ltd. v. Dy. CIT 2013 TaxPub(DT) 2784 (Asr-Trib) Relied on Elgitread (India) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 0412 (Chen-Trib) Concurred with Abbas Wazir (P) Ltd. v. CIT 2004 TaxPub(DT) 0890 (All-HC) Distinguished CIT v. Syndicate Bank 2003 TaxPub(DT) 0802 (Karn-HC) Followed CIT v. Gujarat State Fertilizer Co. Ltd. 2003 TaxPub(DT) 0606 (Guj-HC) Applied Lakshmi Narayana Films v. CIT 2000 TaxPub(DT) 1045 (Mad-HC) Applied Hope (India) Ltd. v. CIT 1999 TaxPub(DT) 1261 (Cal-HC) Distinguished Commissioner of Agricultural Income Tax v. Raja Rajeswari Narikelly Estate 1993 TaxPub(DT) 0348 (Ker-HC) Applied B.P.R. Construction v. CIT 1991 TaxPub(DT) 1473 (Ori-HC) Distinguished Dr. N.K. Brahmachari v. CIT 1990 TaxPub(DT) 0292 (Cal-HC) Relied CIT v. Simplex Concrete Piles (India) Pvt. Ltd. 1989 TaxPub(DT) 0693 (Cal-HC) Followed CIT v. Ratlam Strawboard (P) Ltd. 1985 TaxPub(DT) 0883 (MP-HC) Applied CIT v. Karamchand Premchand Pvt. Ltd. 1985 TaxPub(DT) 0591 (Guj-HC) Distinguished CIT v. U.B.S. Publishers & Distributors 1984 TaxPub(DT) 0351 (All-HC) Distinguished CIT v. International Combustion (I) (P) Ltd. 1982 TaxPub(DT) 1191 (Cal-HC) Relied Balapur Vibhag Jungle Kamdar Mandali Ltd. v. CIT 1982 TaxPub(DT) 0271 (Guj-HC) Applied CIT v. Century Enka Ltd. 1981 TaxPub(DT) 0670 (Cal-HC) Relied Ondal Investments Co. Ltd. v. CIT 1979 TaxPub(DT) 0478 (Cal-HC) Relied CIT v. Motilal Padampat Sugar Mills Co. (P) Ltd. 1979 TaxPub(DT) 0356 (All-HC) Applied Buddala China Venkata Rao & Co. v. CIT 1978 TaxPub(DT) 0379 (AP-HC) Applied Keshavlal Vithaldas v. CIT 1976 TaxPub(DT) 0721 (Guj-HC) Applied J.K. Spinning & Weaving Mills Co. v. Additional CIT 1976 TaxPub(DT) 0399 (All-HC) Relied Joyanarayan Panigrahi v. CIT 1974 TaxPub(DT) 0076 (Ori-HC) Distinguished CIT v. Nathmal Tolaram 1973 TaxPub(DT) 0241 (Gau-HC) Applied Khan Bahadur Ahmed Alladin & Sons v. CIT 1969 TaxPub(DT) 0277 (AP-HC) Explained CIT v. V. Sampangiramaiah 1968 TaxPub(DT) 0243 (Mys-HC) Applied Allahabad Woollen Mills (P.) Ltd. v. CIT 1967 TaxPub(DT) 0175 (All-HC) Relied CIT v. Swadeshi Cotton & Flour Mills (P) Ltd. 1964 TaxPub(DT) 0325 (SC) Approved on CIT v. Kalicharan Jagannath 1961 TaxPub(DT) 0067 (All-HC) Impliedly Affirmed on A. Gajapathi Naidu v. CIT 1960 TaxPub(DT) 0149 (Mad-HC) Reversed on A. Gajapathi Naidu v. CIT 1960 TaxPub(DT) 0149 (Mad-HC) Applied on E.D. Sassoon & Co. Ltd. & Ors. v. CIT 1954 TaxPub(DT) 0103 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 617 of 19631964 TaxPub(DT) 0323 (SC) : (1964) 053 ITR 0114Commissioner of Income-Tax, Madras V.A. GajapathyNaidu SUBSCRIBE FOR FULL CONTENT
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