Case Laws Analysis
Relied on Sling Media (P) Ltd. v. Dy. CIT 2022 TaxPub(DT) 0401 (Bang-Trib)
Relied on Karnataka Soaps & Detergents Ltd. v. ACIT (LTU) 2021 TaxPub(DT) 4783 (Bang-Trib)
Followed on Thimmareddy Krishnareddy v. ITO 2021 TaxPub(DT) 0261 (Bang-Trib)
Relied on Vijayeta Buildcon (P) Ltd. v. ACIT 2020 TaxPub(DT) 4588 (Jp-Trib)
Relied on Sarvodaya Credit Co-Operative Society Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3783 (Bang-Trib)
Followed on Futura Polyster Ltd. v. ITO 2020 TaxPub(DT) 2895 (Mum-Trib)
Relied on First Flight Couriers Ltd. v. Dy. CIT 2019 TaxPub(DT) 5052 (Mum-Trib)
Relied on Usman Khan v. DCIT 2019 TaxPub(DT) 2153 (Ind-Trib)
Relied on GMR Energy Trading Ltd. v. Dy. CIT 2019 TaxPub(DT) 0318 (Bang-Trib)
Relied on Karnataka Co-Operative Oil Seeds Growers Federation Ltd. v. ACIT 2018 TaxPub(DT) 6997 (Bang-Trib)
Relied on Tata Motors Ltd. v. ACIT 2018 TaxPub(DT) 6623 (Mum-Trib)
Referred on Manoj Kumar Nayak v. Jt. CIT (OSD) 2018 TaxPub(DT) 2643 (Ctk-Trib)
Followed on Suveer Arenja v. ITO 2018 TaxPub(DT) 2472 (Del-Trib)
Relied on Sumeet Chopra v. ACIT 2018 TaxPub(DT) 2216 (Del-Trib)
Relied on Fidelity Business Services India (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1840 (Bang-Trib)
Relied on Suzlon Energy Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1199 (Ahd-Trib)
Distinguished on Satbir Nijjer v. CIT 2016 TaxPub(DT) 2155 (P&H-HC)
Applied on Kerala Minerals & Metals Ltd. v. CIT 2015 TaxPub(DT) 2628 (Ker-HC)
Relied on Ashok Anand v. CIT 2015 TaxPub(DT) 1023 (Pune-Trib)
Relied on T and T Motors Ltd.v. Addl. CIT 2015 TaxPub(DT) 0653 (Del-Trib)
Applied on Asstt. CIT v. Sonai Engineering (P) Ltd. 2015 TaxPub(DT) 0161 (Pune-Trib)
Followed on Ramco Cements Ltd. v. Dy. CIT 2015 TaxPub(DT) 0014 (Mad-HC)
Followed on Thyssenkrupp Elevator (India) (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0010 (Del-Trib)
Applied on CIT v. Rajasthan Fasteners (P.) Ltd. 2014 TaxPub(DT) 1495 (Raj-HC)
Relied on Sinhgad Technical Education Society v. Asstt. CIT 2011 TaxPub(DT) 1969 (Pune-Trib)
Distinguished on Kerala State Co-operative Agricultural Rural Development Bank Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0946 (Coch-Trib)
Relied on Shree Balaji Alloys v. ITO 2010 TaxPub(DT) 1057 (Asr-Trib)
Followed on S. Kumars Tyre Manufacturing Co. Ltd. v. CIT (No. 1) 2009 TaxPub(DT) 1870 (MP-HC)
Applied on CIT v. Smt. Madhu Patani 2009 TaxPub(DT) 1025 (Ker-HC)
Relied on Asstt. CIT v. Niko Resources Ltd. 2009 TaxPub(DT) 0366 (Ahd-Trib)
Relied on Automated Securities Clearance Inc. v. ITO 2008 TaxPub(DT) 2288 (Pune-Trib)
Relied on Khanna Watches Ltd. v. Dy. CIT 2008 TaxPub(DT) 0030 (Chd-Trib)
Relied Commissioner of Wealth Tax v. Prasad Productions (P) Ltd. 2003 TaxPub(DT) 0495 (Mad-HC)
Followed CIT v. Gokuldass & Co. 2002 TaxPub(DT) 0335 (Raj-HC)
Applied Orissa Cement Ltd. v. CIT 2001 TaxPub(DT) 1377 (Del-HC)
Applied CIT v. Pioneer Press (P) Ltd. 2001 TaxPub(DT) 0099 (Mad-HC)
Relied CIT v. Motor Industries Co. Ltd. 1998 TaxPub(DT) 0761 (Karn-HC)
Applied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC)
Followed CIT v. Nirbheram Daluram 1997 TaxPub(DT) 1136 (SC)
Relied Travancore Electro Chemical Industries Ltd. v. CIT 1996 TaxPub(DT) 1176 (Ker-HC)
Relied CIT v. C. Sekharan 1995 TaxPub(DT) 0603 (Ker-HC)
Relied Paulsons Litho Works v. Income-Tax Officer & Ors. 1994 TaxPub(DT) 0842 (Mad-HC)
Relied CIT v. Ranicherra Tea Co. Ltd. 1994 TaxPub(DT) 0317 (Cal-HC)
Relied New India Industries Ltd. v. CIT 1994 TaxPub(DT) 0289 (Guj-HC)
Followed Hindustan Construction Co. Ltd. v. CIT 1994 TaxPub(DT) 0212 (Bom-HC)
Applied Ashok Vardhan Birla v. Commissioner of Wealth Tax 1994 TaxPub(DT) 0138 (Bom-HC)
Relied CIT v. Plastic Dela Foot Wear 1993 TaxPub(DT) 0955 (Raj-HC)
Applied Ahmedabad Electricity Co. Ltd. v. CIT 1993 TaxPub(DT) 0430 (Bom-HC)
Applied Universal Book Stall v. CIT 1993 TaxPub(DT) 0282 (All-HC)
Applied Taylor Instrument Company (India) Ltd. v. CIT 1992 TaxPub(DT) 1262 (Del-HC)
Followed Inventors Industrial Corporation Ltd. v. CIT 1992 TaxPub(DT) 0461 (Bom-HC)
Set aside on Jute Corporation of India Ltd. v. CIT 1981 TaxPub(DT) 0570 (Cal-HC)
Distinguished on Additional CIT v. Gurjargravures (P) Ltd. 1978 TaxPub(DT) 0688 (SC)
Approved on Rai Kumar Srimal v. CIT 1976 TaxPub(DT) 0326 (Cal-HC)
Applied on CIT v. Kanpur Coal Syndicate 1964 TaxPub(DT) 0339 (SC)
Distinguished on CIT v. Shapoorji Pallonji Mistry 1962 TaxPub(DT) 0283 (SC)
Distinguished on K.T.M.T.M. Abdul Kayoom & Anr. v. CIT 1962 TaxPub(DT) 0237 (SC)
 
The Tax Publishers1991 TaxPub(DT) 0505 (SC) : (1991) 187 ITR 0688 : (1990) 088 CTR 0066 : (1990) 053 TAXMAN 0085

 

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