Case Laws Analysis
Applied on Asstt. CIT v. Manoj Arjun Menda 2021 TaxPub(DT) 0167 (Bang-Trib)
Relied on Landbase India Ltd. v. Dy. CIT 2019 TaxPub(DT) 5899 (Del-Trib)
Followed on Suguni Constructions (P) Ltd. v. ITO 2015 TaxPub(DT) 5134 (Hyd-Trib)
Distinguished on Shree Om Builders and Colonizers v. Asstt. CIT 2013 TaxPub(DT) 1687 (Raj-HC)
Followed on Asstt. CIT v. Prakash Ratanlal Sheth 2012 TaxPub(DT) 2838 (Ahd-Trib)
Relied on Dy. CIT v. Summit Securities Ltd. 2012 TaxPub(DT) 1833 (Mum-Trib)
Relied on Dr. Fareed Jamshid Italia v. Asstt. CIT 2012 TaxPub(DT) 0800 (Mad-HC)
Applied on Dana Corporation In re 2010 TaxPub(DT) 1079 (AAR)
Relied on Reliance Communications Infrastructure Ltd.v. CIT 2009 TaxPub(DT) 2006 (Mum-Trib)
Followed on CIT v. Smt. Nilofer I. Singh 2009 TaxPub(DT) 0785 (Del-HC)
Relied CIT v. Texspin Engg. & Mfg. Works 2003 TaxPub(DT) 1082 (Bom-HC)
Distinguished Rajlaxmi Trading Co. v. CIT 2001 TaxPub(DT) 1082 (AP-HC)
Distinguished Commissioner of Wealth Tax v. K. Vivekananthan 1999 TaxPub(DT) 0095 (Mad-HC)
Relied Kirtidev Chinubhai (HUF) v. CIT 1994 TaxPub(DT) 0221 (Guj-HC)
Followed Raman Bhattathiripad v. CIT 1992 TaxPub(DT) 0720 (Ker-HC)
Distinguished Yogiraj Charity Trust v. CIT 1984 TaxPub(DT) 0918 (Del-HC)
Followed CIT v. U.C. Mahatab 1983 TaxPub(DT) 1085 (Cal-HC)
Followed Additional CIT v. Ram Prakash 1981 TaxPub(DT) 0312 (All-HC)
Relied CIT v. Central India Industries Ltd. 1978 TaxPub(DT) 0873 (Cal-HC)
Applied CIT v. Chrestian Mica Industries Ltd. 1977 TaxPub(DT) 0342 (Cal-HC)
Followed CIT v. Gillanders Arbuthnot & Co. 1973 TaxPub(DT) 0342 (SC)
Relied Sivakami Co. (P) Ltd. & Ors. v. CIT 1973 TaxPub(DT) 0197 (Mad-HC)
Relied Gillanders Arbuthnot & Co. v. CIT 1970 TaxPub(DT) 0025 (Cal-HC)
 
The Tax Publishers1967 TaxPub(DT) 0360 (SC) : (1967) 066 ITR 0622

Commissioner of Income-Tax, West Bengal, & Anr v. George Henderson & Co. Ltd.

Civil Appeal No. 1618 of 1966 (Appeal from the order of the Calcutta High Court dated July 15, 1963, in Income-tax Reference No. 108 of 1952)

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