Case Laws Analysis
Relied on Karnataka Co-Operative Oil Seeds Growers Federation Ltd. v. ACIT 2018 TaxPub(DT) 6997 (Bang-Trib)
Relied on Fidelity Business Services India (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1840 (Bang-Trib)
Followed on CIT v. Sanghamitra Bharali 2014 TaxPub(DT) 0422 (Gau-HC)
Overruled National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC)
Followed CIT v. Lallubhai Gordhandas Mehta Charitable Trust 1994 TaxPub(DT) 0377 (Guj-HC)
Applied CIT v. Ahmedabad Crucible Company 1994 TaxPub(DT) 0375 (Guj-HC)
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)
Followed Shri Ambica Mills Ltd. v. CIT 1992 TaxPub(DT) 0954 (Guj-HC)
Followed Madhu Jayanti P. Ltd. v. CIT 1985 TaxPub(DT) 1132 (Cal-HC)
Overruled on CIT v. Industrial Machinery Manufacturing (P) Ltd. 1985 TaxPub(DT) 0095 (Guj-HC)
Approved on CIT v. Cellulose Products of India Ltd. 1985 TaxPub(DT) 0093 (Guj-HC)
Dissented CIT v. Sri Rajagopal Transports (P) Ltd. 1983 TaxPub(DT) 1164 (Mad-HC)
Dissented on CIT v. Sri Rajagopal Transports (P) Ltd. 1983 TaxPub(DT) 1164 (Mad-HC)
Dissented CIT v. Indian Express (Madurai) (P) Ltd. 1983 TaxPub(DT) 1151 (Mad-HC)
Dissented on CIT v. Indian Express (Madurai) (P) Ltd. 1983 TaxPub(DT) 1151 (Mad-HC)
Concurred with on Ugar Sugar Works Ltd. v. CIT 1983 TaxPub(DT) 0430 (Bom-HC)
Dissented on Atlas Cycle Industries Ltd. v. CIT 1982 TaxPub(DT) 0278 (P&H-HC)
Dissented Atlas Cycle Industries Ltd. v. CIT 1982 TaxPub(DT) 0278 (P&H-HC)
Concurred with on CIT v. Anand Prasad & Ors. 1981 TaxPub(DT) 0771 (Del-HC)
Dissented on CIT v. Madras Industrial Investment Corporation Ltd. 1980 TaxPub(DT) 0814 (Mad-HC)
Dissented CIT v. Madras Industrial Investment Corporation Ltd. 1980 TaxPub(DT) 0814 (Mad-HC)
Relied on Hukumchand & Mannalal Co. v. CIT 1980 TaxPub(DT) 0805 (MP-HC)
Dissented CIT v. Gangappa Cables Ltd. 1979 TaxPub(DT) 0507 (AP-HC)
Dissented on CIT v. Gangappa Cables Ltd. 1979 TaxPub(DT) 0507 (AP-HC)
Concurred with on Steel Containers Ltd. v. CIT 1978 TaxPub(DT) 0250 (Cal-HC)
Approved on CIT v. Steel Cast Corporation 1977 TaxPub(DT) 0449 (Guj-HC)
Approved on CIT v. Karamchand Premchand (P) Ltd. 1969 TaxPub(DT) 0180 (Guj-HC)
Affirmed on CIT v. Karamchand Premchand (P) Ltd. 1969 TaxPub(DT) 0180 (Guj-HC)
Followed on CIT v. Mahalakshmi Textile Mills Ltd. 1967 TaxPub(DT) 0371 (SC)
Approved on CIT v. S. Nelliappan 1967 TaxPub(DT) 0368 (SC)
Followed on Hukumchand Mills Ltd. v. CIT 1967 TaxPub(DT) 0194 (SC)
Concurred with on Beharilal Ramcharan Cotton Mills Ltd. v. CIT 1966 TaxPub(DT) 0349 (Bom-HC)
 
The Tax Publishers1985 TaxPub(DT) 0441 (Guj-HC) : (1985) 151 ITR 0499 : (1985) 044 CTR 0278

Commissioner of Income Tax, Gujarat-I v. Cellulose Products of India Ltd.

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