Case Laws Analysis
Supported in CIT v. Biocon Ltd. 2020 TaxPub(DT) 4924 (Karn-HC)
Followed on ACIT v. Mylan Pharmaceutical (P) Ltd. 2019 TaxPub(DT) 7236 (Mum-Trib)
Relied on DLF Estate Developers Ltd. v. Asstt. CIT 2015 TaxPub(DT) 4456 (Del-Trib)
Relied on CIT v. AMCO Power Systems Ltd. 2015 TaxPub(DT) 4275 (Karn-HC)
Followed on Hyper Quality India P. Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2348 (Del-Trib)
Distinguished on Perot Systems TSI (India) Ltd. v. Dy. CIT 2010 TaxPub(DT) 0940 (Del-Trib)
Distinguished on M.P. Ramachandran v. Dy. CIT 2010 TaxPub(DT) 0506 (Mum-Trib)
Applied on Malbros Investments Ltd. v. Dy. CIT 2008 TaxPub(DT) 0065 (Del-Trib)
Relied Sujatha Films (P) Ltd. v. CIT 2006 TaxPub(DT) 1391 (Mad-HC)
Distinguished CIT v. Syndicate Bank 2003 TaxPub(DT) 0802 (Karn-HC)
Distinguished Seth Madan Lal Modi v. CIT 2003 TaxPub(DT) 0722 (Del-HC)
Distinguished CIT v. Punjab Agro Industries Corporation Ltd. 2002 TaxPub(DT) 0670 (P&H-HC)
Followed CIT v. Highway Construction Co. (P) Ltd. 1997 TaxPub(DT) 0606 (Gau-HC)
Relied CIT v. Shiv Prakash Janak Raj & Co. Pvt. Ltd. Etc. 1996 TaxPub(DT) 1255 (SC)
Relied CIT v. Annapurani Veerappan 1992 TaxPub(DT) 0279 (Mad-HC)
Relied Jaiswal Ceramic Industries v. CIT 1988 TaxPub(DT) 0319 (Pat-HC)
Relied CIT v. North West Coal Ltd. 1987 TaxPub(DT) 0708 (Cal-HC)
Followed State Bank of Travancore v. CIT 1986 TaxPub(DT) 1187 (SC)
Distinguished CIT v. Devi Films (P) Ltd. 1983 TaxPub(DT) 0497 (Mad-HC)
Distinguished Sarupchand Hukamchand (P) Ltd. v. CIT 1982 TaxPub(DT) 0252 (MP-HC)
Followed CIT v. P. Nataraja Sastri 1976 TaxPub(DT) 0397 (Mad-HC)
Distinguished CIT v. Birla Gwalior (P.) Ltd. 1973 TaxPub(DT) 0469 (SC)
Distinguished on CIT v. Shoorji Vallabhdas & Co. 1962 TaxPub(DT) 0307 (SC)
 
The Tax Publishers1971 TaxPub(DT) 0397 (SC) : (1971) 082 ITR 0835 : (1974) 003 CTR 0149

Morvi Industries Ltd. v. Commissioner of Income-Tax (Central), Calcutta.

Civil Appeals Nos. 2083 and 2084 of 1970 (Appeals from the judgment and order dated January 28, 1964, of the Calcutta High Court in Income-tax Reference No. 104 of 1960),

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