Case Laws Analysis Followed on Flex Engineering Ltd. v. DCIT 2019 TaxPub(DT) 0819 (Del-Trib) Relied on ACIT v. Anmol Ratan & Chitra Gold Pvt. Ltd. 2018 TaxPub(DT) 4615 (Ind-Trib) Distinguished on Pramod Kumar v. CIT 2015 TaxPub(DT) 0406 (P&H-HC) Relied on ITO v. Sai International 2013 TaxPub(DT) 0265 (Del-Trib) Applied on Philips Software Centre (P) Ltd. v. Asstt. CIT 2008 TaxPub(DT) 2317 (Bang-Trib) Relied on State of Orissa v. Maharaja Shri B.P. Singh Deo 1970 TaxPub(DT) 0254 (SC) Relied on R.B. Bansilal Abirchand Spinning & Weaving Mills Ltd. v. CIT 1970 TaxPub(DT) 0092 (Bom-HC) Relied on CIT v. East Coast Commercial Co. Ltd. 1967 TaxPub(DT) 0226 (SC) Relied on Surajmal Champalal v. CIT 1967 TaxPub(DT) 0098 (Pat-HC) Relied on Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) Relied on Dhirajlal Girdharilal v. CIT 1954 TaxPub(DT) 0120 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 9 of 19731975 TaxPub(DT) 0299 (J&K-HC) : (1975) 101 ITR 0721 : (1975) 004 CTR 0088International Forest Co. v. Commissioner of Income-Tax, Patiala SUBSCRIBE FOR FULL CONTENT
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