Case Laws Analysis Overruled National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Concurred with CIT v. Late Begum Noor Banu Alladin 1993 TaxPub(DT) 1365 (AP-HC) Dissented Ahmedabad Electricity Co. Ltd. v. CIT 1993 TaxPub(DT) 0430 (Bom-HC) Dissented on Ahmedabad Electricity Co. Ltd. v. CIT 1993 TaxPub(DT) 0430 (Bom-HC) Relied CIT v. J.K. Synthetics Ltd. 1988 TaxPub(DT) 0409 (Del-HC) Concurred with CIT v. Cellulose Products of India Ltd. 1985 TaxPub(DT) 0441 (Guj-HC) Applied on Additional CIT v. Gurjargravures (P) Ltd. 1978 TaxPub(DT) 0688 (SC) Distinguished on CIT v. Mahalakshmi Textile Mills Ltd. 1967 TaxPub(DT) 0371 (SC) Applied on CIT v. Rai Bahadur Hardutroy Motilal Chamaria 1967 TaxPub(DT) 0347 (SC) Distinguished on Hukumchand Mills Ltd. v. CIT 1967 TaxPub(DT) 0194 (SC) Applied on CIT v. Shapoorji Pallonji Mistry 1962 TaxPub(DT) 0283 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 44 of 19701981 TaxPub(DT) 0771 (Del-HC) : (1981) 128 ITR 0388 : (1981) 005 TAXMAN 0308Commissioner of Income Tax, Delhi-I v. Anand Prasad & Ors. SUBSCRIBE FOR FULL CONTENT
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