CIT v. Gujarat State Road Transport Corporation

Case Laws Analysis
Followed on M.S. Khurana Engineering Ltd. v. ACIT 2021 TaxPub(DT) 5037 (Ahd-Trib)
Relied on Rasna (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 4471 (Ahd-Trib)
Followed on Vidras India Ceramics (P) Ltd. v. DCIT 2021 TaxPub(DT) 3834 (Ahd-Trib)
Applied on Ascent Meditech v. Asstt. CIT 2021 TaxPub(DT) 2591 (Sur-Trib)
Followed on Unison Insurance Broking Services (P) Ltd v. Dy. CIT 2021 TaxPub(DT) 2580 (Ahd-Trib)
Followed on Goldstrike Fuel & Services LLP v. ITO 2021 TaxPub(DT) 2398 (Hyd-Trib)
Followed on Sach Electro Mech (P). Ltd. v. ITO 2021 TaxPub(DT) 2337 (Sur-Trib)
Followed on DCIT v. Sintex Industries Ltd. 2021 TaxPub(DT) 2151 (Ahd-Trib)
Followed on Ram Ratna Electricals Ltd. v. ACIT 2021 TaxPub(DT) 2124 (Ahd-Trib)
Followed on Menarini India (P) Ltd. v. DCIT 2021 TaxPub(DT) 0491 (Ahd-Trib)
Followed on Arvind Lifestyle Brands Ltd. v. DCIT 2021 TaxPub(DT) 0404 (Ahd-Trib)
Followed on Kanchan Pharma (P) Ltd. v. ACIT 2020 TaxPub(DT) 4731 (Ahd-Trib)
Followed on Balji Electrical Insulators (P) Ltd. v. DCIT 2020 TaxPub(DT) 3693 (Ahd-Trib)
Relied on Core Healthcare Ltd. v. DCIT 2020 TaxPub(DT) 3635 (Ahd-Trib)
Followed on Astral Poly Technik (P) Ltd. v. DCIT 2020 TaxPub(DT) 2648 (Ahd-Trib)
Followed on Mitsu Ltd. v. Asstt. CIT 2020 TaxPub(DT) 2175 (Sur-Trib)
Followed on Shine Pharmaceuticals Ltd. v. Dy. CIT 2019 TaxPub(DT) 7591 (Ahd-Trib)
Followed on Agew Steel Manufacturers (P) Ltd. v. ITO 2019 TaxPub(DT) 7498 (Ahd-Trib)
Followed on Dy. CIT v. Adani Logistics Ltd. 2019 TaxPub(DT) 7317 (Ahd-Trib)
Applied on CIMS Hospital (P) Ltd. v. DCIT 2019 TaxPub(DT) 6391 (Ahd-Trib)
Followed on Shiva Industrial Security Agency Gujarat (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 6040 (Guj-HC)
Followed on Spunpipe & Construction Co. (Baroda) (P.) Ltd. v. DCIT 2019 TaxPub(DT) 5481 (Ahd-Trib)
Relied on Oracle Grani To Ltd. v. ACIT 2019 TaxPub(DT) 2453 (Ahd-Trib)
Followed on Aditya Medisales Ltd. v. Dy. CIT 2019 TaxPub(DT) 2075 (Ahd-Trib)
Followed on Asstt. CIT v. Universal Construction Machinery & Equipment Ltd. 2019 TaxPub(DT) 0611 (Pune-Trib)
Relied on Raviraj Foils Ltd. v. ACIT 2018 TaxPub(DT) 7624 (Ahd-Trib)
Followed on Max Vigil Security (P) Ltd. v. ACIT 2018 TaxPub(DT) 6401 (Guj-HC)
Followed on Roquette Riddhi Siddhi (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 6045 (Ahd-Trib)
Followed on Sthapati Architecture & Interiors Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 3096 (Ahd-Trib)
Relied on CIT v. Lok Prakashan Ltd. 2018 TaxPub(DT) 2721 (Guj-HC)
Followed on CB Doctor Ventilators (P) Ltd. v. ITO 2018 TaxPub(DT) 0924 (Ahd-Trib)
Distinguished on RAK Ceramics India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0640 (Hyd-Trib)
Referred on Denis Chem Lab Ltd. v. ACIT 2018 TaxPub(DT) 0586 (Ahd-Trib)
Followed on Dy. CIT v. Relish Pharmaceuticals Ltd. 2015 TaxPub(DT) 5415 (Ahd-Trib)
Followed on Asstt. CIT & Ors. v. Sarabhai Machinery (P) Ltd. & Ors. 2015 TaxPub(DT) 3108 (Ahd-Trib)
Followed on Dy. CIT v. Jyoti Ltd. 2015 TaxPub(DT) 2661 (Ahd-Trib)
Relied on Dy. CIT v. Jaipur Vidyut Vitran Nigam Ltd. 2015 TaxPub(DT) 0549 (Jp-Trib)
Followed on CIT v. Chekmate Service (P.) Ltd. 2015 TaxPub(DT) 0483 (Guj-HC)
Distinguished CIT v. Hemla Embroidery Mills (P.) Ltd. 2014 TaxPub(DT) 3816 (P&H-HC)
Distinguished CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. 2014 TaxPub(DT) 3815 (Raj-HC)
Followed on Bhagwati Spherocast (P) Ltd v. Asstt. CIT 2014 TaxPub(DT) 2933 (Ahd-Trib)
Distinguished on Essae Teraoka (P.) Ltd. v. Dy. CIT 2014 TaxPub(DT) 1218 (Karn-HC)
Distinguished Spectrum Consultants India (P) Ltd. v. CIT 2013 TaxPub(DT) 1668 (Karn-HC)
Distinguished CIT v. Nipso Polyfabriks Ltd. 2013 TaxPub(DT) 0525 (HP-HC)
Distinguished CIT v. Aimil Ltd. & Ors. 2010 TaxPub(DT) 1231 (Del-HC)
Distinguished CIT v. Alom Extrusions Ltd 2009 TaxPub(DT) 2109 (SC)
Distinguished CIT v. Pamwi Tissues Ltd. 2009 TaxPub(DT) 0307 (Bom-HC)
Relied on CIT v. Lok Prakashan Ltd. 2008 TaxPub(DT) 1552 (Guj-HC)
Distinguished CIT v. Sabari Enterprises 2008 TaxPub(DT) 0782 (Karn-HC)
Distinguished CIT v. Alembic Glass Industries Ltd. 2005 TaxPub(DT) 1667 (Guj-HC)
Distinguished CIT v. Sarabhai Sons Ltd. 1983 TaxPub(DT) 0921 (Guj-HC)

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The Tax PublishersTax Appeal Nos. 1711 & 2577 of 2009, 925, 949, 965, 1655, 2365, 2378 & 2644 of 2010, 814 of 2011 & 637 of 2013 2014 TaxPub(DT) 1235 (Guj-HC) : (2014) 057 (I) ITCL 0072 : (2014) 366 ITR 0170 : (2014) 265 CTR 0064 : (2014) 223 TAXMAN 0398 : (2014) 098 DTR 0112 SUBSCRIBE FOR FULL CONTENT