Case Laws Analysis Followed on DCIT v. Gujarat State Petronet Ltd. 2021 TaxPub(DT) 4688 (Ahd-Trib) Followed on Claris Lifesciences Ltd. v. Addl. CIT 2021 TaxPub(DT) 3891 (Ahd-Trib) Relied on GMR Energy Trading Ltd. v. Dy. CIT 2019 TaxPub(DT) 0318 (Bang-Trib) Relied on Rajasthan State Mines & Minerals Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7835 (Jp-Trib) Followed on Gujarat Fluorochemicals Ltd. v. DCIT 2018 TaxPub(DT) 5168 (Ahd-Trib) Distinguished on Truptiben Bakulbhai Patel v. ITO 2017 TaxPub(DT) 4763 (Guj-HC) Distinguished CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. 2012 TaxPub(DT) 2671 (Bom-HC) Applied ITO v. Arihant Tiles & Marbles (P) Ltd. 2010 TaxPub(DT) 1098 (SC) Followed on Gujarat Fluorochemicals Ltd. v. Dy. CIT 2009 TaxPub(DT) 0950 (Guj-HC) Applied Vijay Ship Breaking Corpn. & Ors. v. CIT 2009 TaxPub(DT) 0913 (SC) Relied Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal No. 2562 of 2009, 2560, 2561, 2563, 2567 to 2570, 2602 to 2607 of 20092014 TaxPub(DT) 2620 (Guj-HC) : (2014) 270 CTR 0066 : (2014) 104 DTR 0169 SUBSCRIBE FOR FULL CONTENT
SUBSCRIBE FOR FULL CONTENT