Case Laws Analysis
Followed on Dy. CIT v. Kanchan India (P) Ltd. (Vice-Versa) 2019 TaxPub(DT) 2243 (Jp-Trib)
Relied on Multi Commodity Exchange of India Ltd. v. Dy. CIT & Ors. 2018 TaxPub(DT) 1226 (Bom-HC)
Relied on Asstt. CIT v. Nikkamal Jewellers (and vice versa) 2017 TaxPub(DT) 4564 (Chd-Trib)
Relied on A.P. Refinery (P) Ltd. v. Addl. CIT 2016 TaxPub(DT) 0119 (Chd-Trib)
Distinguished on Rupakula Srinivas v. ITO 2014 TaxPub(DT) 4069 (Hyd-Trib)
Followed on Abu-Dhabi Commercial Bank Ltd. v. Dy. DIT (IT) 2014 TaxPub(DT) 0105 (Mum-Trib)
Followed on Hind Syntex Ltd. v. CIT 2011 TaxPub(DT) 0116 (MP-HC)
Relied on Asstt. CIT v. Prestige Foods Ltd. 2010 TaxPub(DT) 0290 (Ind-Trib)
Relied on CIT v. Gupta Abhushan (P) Ltd. 2009 TaxPub(DT) 0952 (Del-HC)
Followed on Shiva Exports v. ITO 2009 TaxPub(DT) 0929 (Chd-Trib)
Relied on Smt. Kusumlata Bansal v. Dy. CIT 2008 TaxPub(DT) 0038 (Ahd-Trib)
Followed Hotel Mount View v. CIT & Ors. 2006 TaxPub(DT) 0622 (Cal-HC)
Distinguished Income Tax Officer v. Electro Steel Castings Ltd. 2003 TaxPub(DT) 1349 (Cal-HC)
Distinguished Citibank N.A. v. S.K. Ojha & Ors. 2002 TaxPub(DT) 1234 (Bom-HC)
Applied J.K. Industries Ltd. v. Assistant CIT 2001 TaxPub(DT) 0571 (Cal-HC)
Relied Deputy CIT v. Pala Marketing Co-Operative Society Ltd. & Anr. 2000 TaxPub(DT) 1290 (Ker-HC)
Applied Pala Marketing Co-Operative Society Ltd. v. State of Kerala & Anr. 1999 TaxPub(DT) 0933 (Ker-HC)
Relied Ranchi Handloom Emporium v. CIT & Anr. 1999 TaxPub(DT) 0783 (Pat-HC)
Applied Commissioner of Wealth Tax v. Smt. Asha Digvijaya Singh 1998 TaxPub(DT) 0204 (MP-HC)
Concurred with Wadhwa Ram Prop. Modern Plastic House v. CIT 1997 TaxPub(DT) 1125 (P&H-HC)
Relied N.D. Bhatt, Inspecting Assistant Commissioner & Anr. v. I.B.M. World Trade Corporation 1995 TaxPub(DT) 0176 (Bom-HC)
Relied Thanthi Trust v. Income Tax Officer 1989 TaxPub(DT) 0645 (Mad-HC)
Relied Ujagar Prints v. Union of India & Ors. 1989 TaxPub(DT) 0567 (SC)
Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC)
 
The Tax Publishers1986 TaxPub(DT) 1551 (SC) : (1986) 159 ITR 0956 : (1986) 058 CTR 0083 : (1986) 026 TAXMAN 0336

Indian Oil Corporation v. Income-Tax Officer, Central Circle V, Calcutta, & Ors.

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