Case Laws Analysis
Followed on Mahanagar Telephone Nigam Ltd. v. Dy. CIT 2022 TaxPub(DT) 1412 (Del-Trib)
Followed on Ram Roop Singh v. ACIT 2021 TaxPub(DT) 0278 (Kol-Trib)
Supported in Sonu Enterprise v. ITO 2020 TaxPub(DT) 4914 (Rkt-Trib)
Followed on Sudip Roy Choudhury v. JCIT 2019 TaxPub(DT) 4861 (Kol-Trib)
Followed on ACIT v. Master Infrastructure (P) Ltd. 2019 TaxPub(DT) 1859 (Del-Trib)
Applied on P. Senthil Kumar v. Pr. CIT 2019 TaxPub(DT) 0250 (Mad-HC)
Followed on Investascent Wealth Advisors (P) Ltd. v. Addl. CIT 2018 TaxPub(DT) 4917 (Bang-Trib)
Referred on Nigam Jewels (P) Ltd. v. ITO 2018 TaxPub(DT) 2159 (Jp-Trib)
Relied on Jaskaran Singh v. Income Tax Officer 2018 TaxPub(DT) 0049 (Chd-Trib)
Relied on Inderjeet Singh Damania v. ACIT 2017 TaxPub(DT) 4747 (Del-Trib)
Followed on Krishna Kumar Gupta v. ACIT 2017 TaxPub(DT) 0499 (Jp-Trib)
Followed on Durgapur Steel Peoples Cooperative Bank Ltd. v. DIT 2016 TaxPub(DT) 4549 (Kol-Trib)
Followed on M.P. State Civil Supplies Corporation Ltd. v. ACIT 2016 TaxPub(DT) 4071 (Ind-Trib)
Followed on ITO v. AIR Liquide North (P) Ltd. 2016 TaxPub(DT) 3561 (Del-Trib)
Relied on Associated Stone Industries Ltd. v. Asstt. CIT 2016 TaxPub(DT) 1674 (Jp-Trib)
Relied on Gordhandas Gilara v. Asstt. CIT 2016 TaxPub(DT) 1067 (Jp-Trib)
Relied on Rajkumar Shriram & Ors v. ITO 2015 TaxPub(DT) 4540 (Ahd-Trib)
Relied on DCIT v. Camellia Tea Group (P) Ltd. 2015 TaxPub(DT) 4441 (Kol-Trib)
Followed on Deepak Radhyesham Jhunjhunwala v. Asstt. CIT 2015 TaxPub(DT) 3099 (Pune-Trib)
Applied on ITO (TDS) v. Executive Engineer 2015 TaxPub(DT) 2540 (Del-Trib)
Relied on Jaskaran Singh v. ITO 2015 TaxPub(DT) 2038 (Chd-Trib)
Relied on Century Metal Recycling (P.) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4059 (Del-Trib)
Followed on Chandrakant A. Gandhi v. Asstt. CIT 2014 TaxPub(DT) 1774 (Ahd-Trib)
Followed on Kalyan Sarkar v. Dy. CIT 2013 TaxPub(DT) 2764 (Ctk-Trib)
Followed on Asstt. CIT v. M. Ravinder 2013 TaxPub(DT) 1988 (Hyd-Trib)
Followed on Cane Development Union v. Asstt. CIT 2013 TaxPub(DT) 0901 (Luck-Trib)
Followed on Eminent Infra Projects (P) Ltd. v. Addl. CIT 2013 TaxPub(DT) 0255 (Del-Trib)
Relied on CIT v. Becharbhai P. Parmar 2012 TaxPub(DT) 0903 (Guj-HC)
Relied on New Horizon India Ltd. v. Dy. CIT 2012 TaxPub(DT) 0269 (Del-Trib)
Relied on Branch Manager, Punjab National Bank v. Addl. CIT 2011 TaxPub(DT) 1638 (Luck-Trib)
Applied on Citizen Co-Operative Society Ltd. v. Addl. CIT 2010 TaxPub(DT) 1594 (Hyd-Trib)
Distinguished on Classic Credit Ltd. v. Dy. CIT 2010 TaxPub(DT) 0641 (Mum-Trib)
Applied on Indian Petrochemicals Corp. Ltd. v. Jt. CIT 2010 TaxPub(DT) 0182 (Ahd-Trib)
Applied on Indian Petrochemicals Corpn. Ltd. v. Jt. CIT 2010 TaxPub(DT) 0099 (Ahd-Trib)
Applied on Dy. CIT v. Vertex Customer Services (India) (P) Ltd. 2009 TaxPub(DT) 2063 (Del-Trib)
Relied on Great Value Foods v. Asstt. CIT 2009 TaxPub(DT) 0927 (Asr-Trib)
Relied on Ch. Suresh Reddy v. Asstt. CIT 2009 TaxPub(DT) 0300 (Chen-Trib)
Applied on Emilio Ruiz Berdejo v. Dy. CIT 2008 TaxPub(DT) 2267 (Pune-Trib)
Followed on CIT v. ARK Corporation 2008 TaxPub(DT) 0465 (Del-HC)
Applied CIT v. Gabrial India Ltd. 2006 TaxPub(DT) 0225 (MP-HC)
Applied CIT v. Parmanand M. Patel 2005 TaxPub(DT) 1717 (Guj-HC)
Applied CIT v. Schell International 2005 TaxPub(DT) 1687 (Bom-HC)
Applied CIT v. Manager, State Bank of Patiala 2005 TaxPub(DT) 0550 (P&H-HC)
Applied Hmt Ltd. v. CIT 2005 TaxPub(DT) 0480 (P&H-HC)
Applied CIT v. Skyline Auto Products (P) Ltd. 2004 TaxPub(DT) 1610 (MP-HC)
Applied CIT v. Milex Cable Industries 2003 TaxPub(DT) 0796 (Guj-HC)
Distinguished Hemalatha Gargya v. CIT & Anr. 2003 TaxPub(DT) 0760 (SC)
Applied CIT v. Superintending Engineer, Udaipur 2003 TaxPub(DT) 0247 (Raj-HC)
Applied Sarabhai Chemicals (P) Ltd. v. CIT 2002 TaxPub(DT) 1170 (Guj-HC)
Followed Azadi Bachao Andolan v. Union of India 2001 TaxPub(DT) 1253 (Del-HC)
Relied Pandit Govind Prasad Mishra v. CIT 1999 TaxPub(DT) 1193 (All-HC)
Applied CIT v. Sulphur Refinery (P) Ltd. 1998 TaxPub(DT) 1360 (Bom-HC)
Applied Inspecting Assistant Commissioner of Agricultural Income Tax and Sales Tax & Anr. v. Issac Peter 1998 TaxPub(DT) 1145 (Ker-HC)
Distinguished CIT v. Smt. Sova Bajoria 1998 TaxPub(DT) 1086 (Cal-HC)
Applied CIT v. Ask Enterprises 1998 TaxPub(DT) 0659 (Bom-HC)
Applied CIT v. K.P.V. Shaik Mohammed Rowther & Co. (P) Ltd. 1998 TaxPub(DT) 0266 (Mad-HC)
Applied Smt. Shibani Dutta v. CIT 1996 TaxPub(DT) 0400 (Pat-HC)
Applied Commissioner of Wealth Tax v. B. Imran Hussain 1995 TaxPub(DT) 0242 (Mad-HC)
Relied Commissioner of Wealth Tax v. S. L. Hendra 1991 TaxPub(DT) 1240 (Bom-HC)
Relied CIT v. Chembara Peak Estates Ltd. 1990 TaxPub(DT) 0507 (Ker-HC)
Relied J and J Dechane v. CIT 1990 TaxPub(DT) 0126 (AP-HC)
Applied CIT v. Assam Co. (India) Ltd. 1988 TaxPub(DT) 1263 (Cal-HC)
Applied CIT v. Bihar State Road Transport Corporation Ltd. 1986 TaxPub(DT) 1006 (Pat-HC)
Followed CIT v. Borosil Glass Works Ltd. 1986 TaxPub(DT) 0964 (Bom-HC)
Followed M.P. Laxman v. Agricultural Income Tax Officer & Anr. 1986 TaxPub(DT) 0880 (Karn-HC)
Applied Additional CIT v. Delhi Cloth & General Mills Co. Ltd. 1986 TaxPub(DT) 0194 (Del-HC)
Followed CIT v. Indo American Electricals Ltd. 1985 TaxPub(DT) 0644 (Cal-HC)
Relied Tiwari Kanhaiya Lal & Ors. v. CIT & Ors. 1985 TaxPub(DT) 0471 (Raj-HC)
Relied CIT v. Ajit Singh Bhagat Singh 1985 TaxPub(DT) 0292 (Raj-HC)
Applied Mewar Textile Mills Ltd. v. Income Tax Appellate Tribunal & Ors. 1985 TaxPub(DT) 0179 (Raj-HC)
Applied Delhi Cloth & General Mills Co. Ltd. v. CIT 1984 TaxPub(DT) 1054 (Del-HC)
Distinguished J.K. Baruah v. CIT 1984 TaxPub(DT) 0513 (Gau-HC)
Followed Sewbalkram & Co. v. CIT 1984 TaxPub(DT) 0395 (Gau-HC)
Followed Commissioner of Wealth Tax v. Smt. Devinder Kaur 1984 TaxPub(DT) 0161 (P&H-HC)
Applied Commissioner of Wealth Tax v. Suraj Prakash Modi 1983 TaxPub(DT) 0753 (P&H-HC)
Relied CIT v. Labala Haribandhu Sahu 1983 TaxPub(DT) 0556 (Ori-HC)
Distinguished Tarak Nath Paul v. Commissioner of Wealth Tax 1983 TaxPub(DT) 0542 (Cal-HC)
Relied Commissioner of Wealth Tax v. Ramniklal D. Mehta 1982 TaxPub(DT) 0946 (Ori-HC)
Distinguished CIT v. Patram Dass Raja Ram Beri 1981 TaxPub(DT) 0965 (P&H-HC)
Distinguished CIT v. Rajaram Pannalal & Bros. 1981 TaxPub(DT) 0606 (Cal-HC)
Relied CIT v. Rameswar & Co. 1981 TaxPub(DT) 0511 (AP-HC)
Applied Smt. Indu Barua v. Commissioner of Wealth Tax 1980 TaxPub(DT) 0640 (Gau-HC)
Applied CIT v. Bhuramal Manickchand 1980 TaxPub(DT) 0474 (Cal-HC)
Distinguished Nemichand Ganeshmal v. CIT 1980 TaxPub(DT) 0450 (MP-HC)
Relied Additional CIT v. Kalyanmal Mills Tent Factory 1979 TaxPub(DT) 0547 (MP-HC)
Followed CIT v. Rawat Singh & Sons 1979 TaxPub(DT) 0366 (Raj-HC)
Relied Kashmir Vastralaya v. CIT 1978 TaxPub(DT) 0376 (Pat-HC)
Distinguished Hanutram Ramprasad v. CIT 1978 TaxPub(DT) 0276 (Gau-HC)
Relied Additional CIT v. I.M. Patel & Co. 1977 TaxPub(DT) 0542 (Guj-HC)
Distinguished CIT v. R. Ochhavlal & Co. 1976 TaxPub(DT) 0599 (Guj-HC)
Applied CIT v. V.M. Modi & Sons 1976 TaxPub(DT) 0357 (MP-HC)
Applied Shakuntla Mehra v. Commissioner of Wealth Tax & Ors. 1976 TaxPub(DT) 0341 (Del-HC)
Explained CIT v. Gujarat Travancore Agency 1976 TaxPub(DT) 0292 (Ker-HC)
Followed All India Sewing Machine Co. v. CIT 1974 TaxPub(DT) 0252 (Mys-HC)
Relied Michael Fernandes v. Commissioner of Wealth Tax 1974 TaxPub(DT) 0239 (Mys-HC)
 
The Tax Publishers1972 TaxPub(DT) 0009 (SC) : (1972) 083 ITR 0026

Hindustan Steel Ltd. v. State of Orissa.

Civil Appeals Nos. 883 to 892 of 1966 (Appeals by special leave from the judgment and order dated December 3, 1964, of the Orissa High Court in Special Jurisdiction Cases Nos. 44, 53 of 1963),

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