Case Laws Analysis Relied on DCIT v. Powerlink Transmission Ltd. 2019 TaxPub(DT) 1386 (Del-Trib) Followed on DCIT v. Caparo Engineering India (P) Ltd. 2018 TaxPub(DT) 2355 (Del-Trib) Relied on Cairn India Ltd. v. Dy. CIT 2017 TaxPub(DT) 4459 (Del-Trib) Relied on EIH Ltd. v. Dy. CIT 2015 TaxPub(DT) 5066 (Kol-Trib) Followed on Reliance Industries Ltd. v. Addl. CIT 2013 TaxPub(DT) 0463 (Mum-Trib) Distinguished on CIT v. Harrisons Malayalam Ltd. 2012 TaxPub(DT) 3066 (Ker-HC) Relied on CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Followed CIT v. Britannia Industries Ltd. 2006 TaxPub(DT) 0523 (Cal-HC) Distinguished East India Pharmaceutical Works Ltd. v. CIT 1997 TaxPub(DT) 1152 (SC) Followed British Paints (India) Ltd. v. CIT 1991 TaxPub(DT) 0086 (Cal-HC) Followed Alkali & Chemical Corporation of India Ltd. v. CIT 1986 TaxPub(DT) 1613 (Cal-HC) Followed CIT v. Alkali & Chemical Corpn of India Ltd. 1986 TaxPub(DT) 1611 (Cal-HC) Distinguished CIT v. Phalton Sugar Works Ltd. 1986 TaxPub(DT) 1017 (Bom-HC) Followed Indian Explosives Ltd. v. CIT 1984 TaxPub(DT) 0298 (Cal-HC) Followed Reckitt & Colman of India Ltd. v. CIT 1982 TaxPub(DT) 0627 (Cal-HC) Relied on CIT v. Kirkend Coal Co. 1969 TaxPub(DT) 0357 (SC) Relied on CIT v. State Bank of India 1957 TaxPub(DT) 0010 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 438 of 19751982 TaxPub(DT) 0389 (Cal-HC) : (1982) 134 ITR 0219 : (1981) 023 CTR 0204 : (1981) 007 TAXMAN 0188Woolcombers of India Ltd. v. Commissioner of Income Tax (Central), Calcutta SUBSCRIBE FOR FULL CONTENT
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