Case Laws Analysis
Relied on NCC Ltd. v. Asstt. CIT 2021 TaxPub(DT) 5924 (Hyd-Trib)
Supported in Vijaya Bank Employees v. Asstt. CIT 2021 TaxPub(DT) 2436 (Bang-Trib)
Followed on ACIT v. Tata Sons Ltd. 2020 TaxPub(DT) 3401 (Mum-Trib)
Followed on Thermax Ltd. v. DCIT 2019 TaxPub(DT) 6517 (Pune-Trib)
Followed on CIT v. Chettinad Cement Corporation Ltd. 2018 TaxPub(DT) 6890 (Mad-HC)
Relied on Elem Investments (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 4894 (Hyd-Trib)
Referred on CIT v. Jaipur Zila Dugdh Utpadak Sahkari Sangh Ltd. 2018 TaxPub(DT) 4836 (Raj-HC)
Referred on ACIT v. Padam Mercantiles (P) Ltd. 2018 TaxPub(DT) 1120 (Kol-Trib)
Relied on Visaka Industries Ltd. v. Addl. CIT 2018 TaxPub(DT) 1079 (Hyd-Trib)
Followed on Kanhaiyalal Dudheria v. Jt. CIT 2017 TaxPub(DT) 1723 (Bang-Trib)
Relied on Hyundai Motor India Ltd. v. Dy. CIT 2017 TaxPub(DT) 1133 (Chen-Trib)
Relied on Shah Rukh Khan v. Asstt. CIT 2017 TaxPub(DT) 0813 (Mum-Trib)
Followed on 3M India Ltd. v. Addl. CIT 2016 TaxPub(DT) 2964 (Bang-Trib)
Relied on Tata Consultancy Services Ltd. v. Addl. CIT 2016 TaxPub(DT) 0639 (Mum-Trib)
Relied on Visaka Industries Ltd. v. Addl. CIT 2015 TaxPub(DT) 5128 (Hyd-Trib)
Applied on Northern Coalfields Ltd. v. Asstt. CIT 2015 TaxPub(DT) 2467 (Jab-Trib)
Followed on Addl. CIT v. Hill County Properties Ltd. 2015 TaxPub(DT) 2322 (Hyd-Trib)
Relied on Tupperware India (P) Ltd. v. CIT 2015 TaxPub(DT) 2206 (Del-HC)
Applied on Sony Ericsson Mobile Communications India (P) Ltd. & Ors. v. CIT 2015 TaxPub(DT) 1653 (Del-HC)
Followed on CIT v. Discovery Communication India 2015 TaxPub(DT) 0243 (Del-HC)
Followed on CIT v. N.G.C. Network (India) P. Ltd. 2014 TaxPub(DT) 4019 (Bom-HC)
Applied on Council for the Indian School Certificate Examinations v. Director General of Income Tax 2014 TaxPub(DT) 2441 (Del-HC)
Applied on Asstt. CIT v. Agrawal Enterprises 2013 TaxPub(DT) 1335 (Pune-Trib)
Relied on Arvind Polycot Ltd. v. Chandra Ram 2013 TaxPub(DT) 1272 (Guj-HC)
Distinguished on Standipack (P) Ltd. v. CIT & Ors. 2013 TaxPub(DT) 0050 (Cal-HC)
Relied on CIT v. Ekl Appliances Ltd. 2012 TaxPub(DT) 2071 (Del-HC)
Relied on Widex India (P) Ltd. v. Dy. CIT 2012 TaxPub(DT) 0888 (Del-Trib)
Relied on CIT v. Rudra Industrial Commercial Corporation 2011 TaxPub(DT) 0868 (Karn-HC)
Relied on CIT v. Micromatic Machine Tools (P) Ltd. 2011 TaxPub(DT) 0268 (Del-HC)
Relied on Dy. CIT v. Fortune Garments Ltd. 2011 TaxPub(DT) 0235 (Del-Trib)
Applied on Shabro International v. Addl. CIT 2010 TaxPub(DT) 1898 (Mum-Trib)
Applied on M.P. Ramachandran v. Dy. CIT 2010 TaxPub(DT) 0506 (Mum-Trib)
Relied on CIT v. P.I. Industries Ltd. 2010 TaxPub(DT) 0261 (Raj-HC)
Relied on Deepraj Minerals v. Asstt. CIT 2009 TaxPub(DT) 1688 (Mum-Trib)
Relied on First India Asset Management (P) Ltd. v. Dy. CIT 2009 TaxPub(DT) 0799 (Chen-Trib)
Applied on Coca Cola India (P) Ltd. v. Dy. CIT 2008 TaxPub(DT) 2107 (Pune-Trib)
Relied CIT v. Margarine & Refined Oils Co. Ltd. 2006 TaxPub(DT) 1323 (Karn-HC)
Relied Additional CIT v. Rajasthan Spinning & Weaving Mills Ltd. 2005 TaxPub(DT) 0091 (Raj-HC)
Relied Bijjala Shivalingam v. CIT 2002 TaxPub(DT) 0674 (AP-HC)
Applied Velimalai Rubber Company Ltd. v. Agricultural Income Tax Officer 1999 TaxPub(DT) 0186 (Mad-HC)
Relied CIT v. Shree Nirmal Commercial Ltd. 1995 TaxPub(DT) 0373 (Bom-HC)
Applied CIT v. Chandrie & Co. (P) Ltd 1995 TaxPub(DT) 0358 (Mad-HC)
Distinguished Gujarat Steel Tubes Ltd. v. CIT 1994 TaxPub(DT) 0753 (Guj-HC)
Distinguished Voltas Ltd. v. CIT 1994 TaxPub(DT) 0316 (Bom-HC)
Relied CIT v. J.C. Budharaj & Co. 1993 TaxPub(DT) 1020 (Ori-HC)
Relied CIT v. George Oakes Ltd. 1992 TaxPub(DT) 0615 (Mad-HC)
Distinguished P.N. Ganesan Private Ltd. (In Liquidation) v. CIT 1992 TaxPub(DT) 0186 (Mad-HC)
Relied CIT v. Commonwealth Trust Ltd. 1987 TaxPub(DT) 1403 (Ker-HC)
Relied CIT v. Commonwealth Trust Ltd. 1987 TaxPub(DT) 1402 (Ker-HC)
Applied Catalysts & Chemicals India (West Asia) Ltd. v. CIT 1987 TaxPub(DT) 1307 (Ker-HC)
Followed CIT v. Nazeena Traders (Pvt.) Ltd. 1987 TaxPub(DT) 0503 (Mad-HC)
Distinguished Travancore Tea Estates Co. Ltd. v. CIT 1985 TaxPub(DT) 0693 (Ker-HC)
Applied CIT v. Seshasayee Bros. (P) Ltd. 1982 TaxPub(DT) 0700 (Mad-HC)
Relied CIT v. S. Zoraster & Co. 1982 TaxPub(DT) 0160 (Raj-HC)
Followed CIT v. Chhotabhai Jethabhai Patel Tobacco Products Co. Ltd. 1981 TaxPub(DT) 0805 (Guj-HC)
Followed Atlas Cycle Industries Ltd. v. CIT 1981 TaxPub(DT) 0528 (P&H-HC)
Relied CIT v. Srinivasa Perumal Bank Ltd. 1981 TaxPub(DT) 0387 (Mad-HC)
Distinguished CIT v. Superintendence & Co. of India (P) Ltd. 1980 TaxPub(DT) 0968 (Cal-HC)
Distinguished CIT v. Balasundaram & Co. 1980 TaxPub(DT) 0632 (Mad-HC)
Approved on CIT v. Fairdeal Corporation (P) Ltd. 1977 TaxPub(DT) 0735 (Bom-HC)
Approved on CIT v. Patel Cotton Co. (P) Ltd. 1977 TaxPub(DT) 0443 (Bom-HC)
Approved on CIT v. Laxmi Cement Distributors (P) Ltd. 1976 TaxPub(DT) 0648 (Guj-HC)
Partly Reversed on Sassoon J. David & Co. (P) Ltd. v. CIT 1975 TaxPub(DT) 0005 (Bom-HC)
Reversed on Sassoon J. David & Co. (P) Ltd. v. CIT 1975 TaxPub(DT) 0005 (Bom-HC)
Partly Reversed on Sassoon J. David & Co. (P) Ltd. v. CIT 1972 TaxPub(DT) 0019 (Bom-HC)
Reversed on Sassoon J. David & Co. (P) Ltd. v. CIT 1972 TaxPub(DT) 0019 (Bom-HC)
Impliedly approved on Gordon Woodroffe Leather Manufacturing Company v. CIT 1962 TaxPub(DT) 0245 (SC)
Applied on CIT v. Chandulal Keshavlal & Co. 1960 TaxPub(DT) 0130 (SC)
 
The Tax Publishers1979 TaxPub(DT) 1025 (SC) : (1979) 118 ITR 0261 : (1979) 010 CTR 0383 : (1979) 001 TAXMAN 0485

Sassoon J. David And Co. P. Ltd. v. Commissioner of Income-Tax, Bombay

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