Case Laws Analysis Followed on Ponni Sugars (Erode) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4622 (Mad-HC) Relied on NLC Nalco India Ltd. v. Dy. CIT 2016 TaxPub(DT) 1853 (Kol-Trib) Followed on Rustagi Engineering Udyog (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 1719 (Del-HC) Followed on Khurana Engineering Ltd. v. Dy. CIT 2014 TaxPub(DT) 2562 (Guj-HC) Followed on Dy. CIT v. Indus Fila Ltd. 2013 TaxPub(DT) 1542 (Bang-Trib) Relied on CIT v. Finolex Cables Ltd. 2013 TaxPub(DT) 1376 (Bom-HC) Applied on Addl. CIT v. Nicholas Piramal India Ltd. 2013 TaxPub(DT) 0055 (Mum-Trib) Reversed on Marshall Sons & Co. (India) Ltd. v. Iincome Tax Officer 1992 TaxPub(DT) 0561 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 1661 & 1662 of 19921997 TaxPub(DT) 0901 (SC) : (1997) 223 ITR 0809 : (1997) 138 CTR 0001 : (1996) 089 TAXMAN 0619Marshall Sons and Co. (India) Ltd. v. Income-Tax Officer SUBSCRIBE FOR FULL CONTENT
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