Case Laws Analysis
Relied on Asstt. CIT v. New Piece Goods Bazar Co. Ltd. 2020 TaxPub(DT) 4318 (Mum-Trib)
Relied on Siroya Developers v. ITO 2020 TaxPub(DT) 3683 (Mum-Trib)
Relied on CIT v. Chhata Sugar Company Ltd. 2018 TaxPub(DT) 4591 (All-HC)
Referred on Ram Kutir Khandsari Udyog (P) Ltd. v. Pr. CIT 2018 TaxPub(DT) 2848 (All-HC)
Followed on ACIT v. HCL Comnet Ltd. 2016 TaxPub(DT) 3831 (Del-Trib)
Applied on LML Ltd. v. Jt. CIT 2014 TaxPub(DT) 2925 (Mum-Trib)
Distinguished on Kayji Real Estate (P.) Ltd. v. Asstt. CIT & Anr. 2013 TaxPub(DT) 1751 (Bom-HC)
Referred on Drillcon (Raj) (P) Ltd. v. Addl. CIT 2013 TaxPub(DT) 1563 (Jod-Trib)
Relied on ITO v. Navjivan Synthetics 2013 TaxPub(DT) 0264 (Ahd-Trib)
Distinguished on Asstt. CIT v. Dharti Estate 2011 TaxPub(DT) 0581 (Mum-Trib)
Distinguished on Charchit Agarwal v. Asstt. CIT 2010 TaxPub(DT) 0755 (Del-Trib)
Applied on Voltamp Transformers Ltd. v. CIT 2010 TaxPub(DT) 0100 (Guj-HC)
Distinguished on Cyanamid Agro Ltd. v. Addl. CIT 2009 TaxPub(DT) 1288 (Mum-Trib)
Applied on ICICI Bank Ltd. v. Jt. CIT 2009 TaxPub(DT) 0084 (Chen-Trib)
Applied on Arthi Nursing Home v. ITO 2009 TaxPub(DT) 0080 (Visakhapatnam-Trib)
Relied on CIT v. Hotline Teletube & Components Ltd. 2008 TaxPub(DT) 2212 (Del-HC)
Relied Geo Tech Construction Corporation v. Deputy CIT & Anr. 2006 TaxPub(DT) 1317 (Ker-HC)
Distinguished K.S. Mehta (HUF) v. CIT 2005 TaxPub(DT) 1376 (Cal-HC)
Applied Mahabir Rice Mill v. Income Tax Officer 2005 TaxPub(DT) 0917 (All-HC)
Relied CIT v. Tamil Nadu Sugar Corpn. Ltd. 2004 TaxPub(DT) 0363 (Mad-HC)
Distinguished CIT v. Syndicate Bank 2003 TaxPub(DT) 0802 (Karn-HC)
Applied CIT v. Chokshi Contacts (P) Ltd. 2001 TaxPub(DT) 1134 (Raj-HC)
Distinguished CIT v. Indo Nippon Chemical Co. Ltd. 2000 TaxPub(DT) 1510 (Bom-HC)
Followed CIT v. Shaik Md. Rowther Shipping & Agencies (P) Ltd. 2000 TaxPub(DT) 1312 (Mad-HC)
Distinguished CIT v. Travancore Cochin Chemicals Ltd. 2000 TaxPub(DT) 0968 (Ker-HC)
Distinguished United Commercial Bank v. CIT 1999 TaxPub(DT) 1437 (SC)
Applied CIT v. Andhra Prabha Ltd. 1998 TaxPub(DT) 0157 (Mad-HC)
Distinguished CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd. 1993 TaxPub(DT) 0762 (Karn-HC)
Relied CIT v. UCO Bank 1993 TaxPub(DT) 0205 (Cal-HC)
Reversed on British Paints India Ltd. v. CIT 1978 TaxPub(DT) 0242 (Cal-HC)
Relied on CIT v. A. Krishnaswami Mudaliar & Ors. 1964 TaxPub(DT) 0322 (SC)
Relied on S.N. Namasivayam Chettiar v. CIT 1960 TaxPub(DT) 0120 (SC)
Relied on Patrick (Inspector of Taxes) v. Broadstone Mills Ltd. 1954 TaxPub(DT) 0048 (Court of Appeal)
Relied on Chainrup Sampatram v. CIT 1953 TaxPub(DT) 0120 (SC)
Relied on CIT v. Sarangpur Cotton Manufacturing Co. Ltd. 1938 TaxPub(DT) 0019 (Privy Council)
 
The Tax Publishers1991 TaxPub(DT) 0898 (SC) : (1991) 188 ITR 0044 : (1991) 091 CTR 0108 : (1991) 054 TAXMAN 0499

Commissioner of Income-Tax v. British Paints India Ltd.

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com