Case Laws Analysis Distinguished on Bharti Cellular Ltd. v. Dy. CIT 2021 TaxPub(DT) 2087 (Del-Trib) Followed on Krishna Ramesh Sharma v. Dy. CIT 2021 TaxPub(DT) 0627 (Mum-Trib) Relied on Kumars Metallurgical Corporation Ltd. v. Jt. CIT (Assessment) 2018 TaxPub(DT) 5379 (AP-HC) Followed on Keshav Lila v. Asstt. CIT 2018 TaxPub(DT) 2386 (Ind-Trib) Distinguished on Pr. CIT v. Tata Power Delhi Distribution Ltd. 2016 TaxPub(DT) 4976 (Del-HC) Relied on Olwin Tiles (India) (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 0896 (Guj-HC) Followed on Khira Mehta Shah & Associates v. ITO 2015 TaxPub(DT) 3687 (Mum-Trib) Followed on Arjundas Rajkumar & Ors. v. CIT 2014 TaxPub(DT) 3840 (AP-HC) Distinguished on Allanasons Ltd. v. Dy. CIT & Ors. 2014 TaxPub(DT) 3515 (Bom-HC) Applied on Sunny Jacob Jewellers & Wedding Centre v. CIT 2014 TaxPub(DT) 2044 (Ker-HC) Applied on CIT v. Indian Sugar & Gen. Industry Export Import 2012 TaxPub(DT) 3187 (Del-HC) Relied on I.P. Patel & Co. v. Dy. CIT 2011 TaxPub(DT) 1709 (Guj-HC) Relied on Asstt. CIT v. Choksi Heraeus (P) Ltd. 2010 TaxPub(DT) 1613 (Jod-Trib) Applied on Asstt. CIT v. G.H. Reddy & Associates 2009 TaxPub(DT) 0318 (Chen-Trib) Relied Naveen Hardware & Electrical Stores v. CIT & ITO 2004 TaxPub(DT) 1224 (Gau-HC) Distinguished CIT v. A.N. Naik Associates 2004 TaxPub(DT) 0785 (Bom-HC) Distinguished K. Shanmuganathan v. Commissioner of Gift Tax 2003 TaxPub(DT) 0748 (Mad-HC) Followed Kuttukaran Machine Tools v. CIT 2003 TaxPub(DT) 0494 (Ker-HC) Followed CIT v. Popular Automobiles 2002 TaxPub(DT) 0647 (Ker-HC) Distinguished Sakthi Trading Co. v. CIT 2001 TaxPub(DT) 1549 (SC) Applied Rajlaxmi Trading Co. v. CIT 2001 TaxPub(DT) 1082 (AP-HC) Distinguished CIT v. Associated Builders 2001 TaxPub(DT) 0338 (Bom-HC) Followed Income Tax Officer v. Saradbhai M. Lakhani & Anr. 2000 TaxPub(DT) 0515 (SC) Followed CIT v. Sakthi Trading Co. 2000 TaxPub(DT) 0461 (Mad-HC) Distinguished CIT v. R. Venkatachari 2000 TaxPub(DT) 0289 (Mad-HC) Followed Mettur Spinning Mills v. CIT 2000 TaxPub(DT) 0224 (Mad-HC) Followed V. Chandraprakasa Nadar & Co. v. CIT 2000 TaxPub(DT) 0194 (Mad-HC) Followed CIT v. Paranjothi Nadar 1999 TaxPub(DT) 1053 (Mad-HC) Applied CIT v. Novapan India Ltd. 1999 TaxPub(DT) 0910 (AP-HC) Relied CIT v. Agarwal Enterprises 1999 TaxPub(DT) 0864 (AP-HC) Followed CIT v. Diza Electricals 1999 TaxPub(DT) 0727 (Ker-HC) Applied CIT v. Apar Ltd. 1999 TaxPub(DT) 0047 (SC) Relied CIT v. Sundaram Industries Ltd. 1998 TaxPub(DT) 0088 (Mad-HC) Followed CIT v. Nathulal Jawarchand 1997 TaxPub(DT) 0478 (MP-HC) Followed CIT v. Raj Kumar Bafna 1997 TaxPub(DT) 0151 (Raj-HC) Followed Shah Raichand Chaggan Raj & Co. v. CIT 1996 TaxPub(DT) 0377 (AP-HC) Relied Labella Construction Co. v. CIT 1994 TaxPub(DT) 0418 (Guj-HC) Followed CIT v. Soh Kisan Cold Storage 1994 TaxPub(DT) 0302 (Pat-HC) Applied Raymond Woollen Mills Ltd v. Income Tax Officer & Ors. 1994 TaxPub(DT) 0102 (Bom-HC) Relied Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) Followed CIT v. Faruk Anvar Company 1993 TaxPub(DT) 0729 (Karn-HC) Impliedly approved on Popular Automobiles v. CIT 1989 TaxPub(DT) 1085 (Ker-HC) Impliedly approved on Popular Workshops v. CIT 1987 TaxPub(DT) 0454 (Ker-HC) Applied on Kalyanji Mavji & Co. v. CIT 1976 TaxPub(DT) 0609 (SC) Affirmed on A.L.A. Firm v. CIT 1976 TaxPub(DT) 0340 (Mad-HC) Affirmed on G.R. Ramachari & Co. v. CIT 1961 TaxPub(DT) 0097 (Mad-HC) Approved on G.R. Ramachari & Co. v. CIT 1961 TaxPub(DT) 0097 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 570 of 19761991 TaxPub(DT) 1170 (SC) : (1991) 189 ITR 0285 : (1991) 093 CTR 0133 : (1991) 055 TAXMAN 0497 SUBSCRIBE FOR FULL CONTENT
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