Case Laws Analysis Distinguished on Harish Kumar Jasoria v. Pr. CIT 2021 TaxPub(DT) 0852 (Jp-Trib) Applied Kalasa Tea Produce Co. Ltd. v. Commissioner of Commercial Taxes 2004 TaxPub(DT) 1210 (Karn-HC) Impliedly approved Hindustan Aeronautics Ltd. v. CIT 2000 TaxPub(DT) 1379 (SC) Followed CIT v. Hotel Rama Pvt. Ltd. 1998 TaxPub(DT) 0784 (Karn-HC) Distinguished Kothari Industrial Corporation Ltd. v. Agricultural Income Tax Officer 1998 TaxPub(DT) 0043 (Karn-HC) Dissented Digvijay Cement Co. Ltd. v. CIT & Anr. 1994 TaxPub(DT) 0619 (Guj-HC) Dissented on Digvijay Cement Co. Ltd. v. CIT & Anr. 1994 TaxPub(DT) 0619 (Guj-HC) Followed CIT v. Hindustan Aeronautics Ltd. 1994 TaxPub(DT) 0188 (Karn-HC) Followed M.S.P. Spices (P) Ltd. v. CIT 1991 TaxPub(DT) 0979 (Karn-HC) Followed CIT v. Hindustan Aeronautics Ltd. 1986 TaxPub(DT) 0741 (Karn-HC) Approved on Additional CIT v. Vijayalakshmi Lorry Service 1986 TaxPub(DT) 0112 (Karn-HC) Approved on Mysore Tobacco Co. Ltd. v. CIT 1981 TaxPub(DT) 0825 (Karn-HC) Relied on C. Gnanasundara Nayagar v. CIT 1961 TaxPub(DT) 0100 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1986 TaxPub(DT) 0360 (Karn-HC) : (1986) 157 ITR 0315 : (1986) 054 CTR 0158 : (1986) 027 TAXMAN 0075Commissioner of Income-Tax, Karnataka-I v. Hindustan Aeronautics Ltd. SUBSCRIBE FOR FULL CONTENT