Case Laws Analysis Followed on Rajappa Kumar v. ITO 2022 TaxPub(DT) 0923 (Chen-Trib) Relied on Dy. CIT v. Sanverwala Jewellers (P) Ltd. 2021 TaxPub(DT) 6111 (Ind-Trib) Relied on ACIT v. Kamarhatty Company Ltd. 2021 TaxPub(DT) 4552 (Kol-Trib) Relied on Dy. CIT v. EIH Associated Hotels Ltd. 2021 TaxPub(DT) 1558 (Kol-Trib) Followed on Pr. CIT v. Shreno Ltd. 2021 TaxPub(DT) 0710 (Guj-HC) Followed on GTL Ltd. v. ACIT 2020 TaxPub(DT) 4938 (Mum-Trib) Relied on ACIT v. Livewire Programme Trading Co. (P) Ltd. 2020 TaxPub(DT) 4095 (Mum-Trib) Followed on Elgi Equipments Ltd. v. Jt. CIT 2020 TaxPub(DT) 4030 (Mad-HC) Applied on ACB (India) Power Ltd. v. Dy. CIT 2020 TaxPub(DT) 2814 (Del-Trib) Relied on Jaypee Capital Services Ltd. v. DCIT 2020 TaxPub(DT) 0510 (Del-Trib) Applied on Peerless General Finance & Investment Co. Ltd. v. Dy. CIT 2019 TaxPub(DT) 8427 (Kol-Trib) Relied on Pr. CIT v. Gujarat Narmada Valley Fertilizer & Chemicals Ltd. 2019 TaxPub(DT) 5415 (Guj-HC) Followed on ACIT v. Trapti Trading & Investment (P) Ltd. 2019 TaxPub(DT) 5300 (Ind-Trib) Relied on Adidas India Marketing (P) Ltd. v. ITO 2019 TaxPub(DT) 4021 (Del-Trib) Followed on ACIT v. Kwality Steel Processors 2019 TaxPub(DT) 3204 (Kol-Trib) Relied on Unitech Ltd. v. Dy. CIT 2019 TaxPub(DT) 2317 (Del-Trib) Relied on Redington (India) Ltd. v. Jt. CIT 2019 TaxPub(DT) 1938 (Chen-Trib) Followed on Golflinks Softwar Park (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1749 (Bang-Trib) Followed on CIT v. Swadeshi Internationals 2019 TaxPub(DT) 1527 (Karn-HC) Followed on Dy. CIT v. Albasta Wholesale Services Ltd. 2019 TaxPub(DT) 0958 (Del-Trib) Relied on Pr. CIT v. Bharti Ventures Ltd. 2019 TaxPub(DT) 0495 (Del-HC) Relied on Krishidhan Seeds (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 0137 (Ind-Trib) Followed on ITO v. Landmark Facilities 2018 TaxPub(DT) 7878 (Mum-Trib) Relied on Pr. CIT v. Reebok India Company 2018 TaxPub(DT) 7150 (Del-HC) Relied on ACIT v. Sudhakar Madala 2018 TaxPub(DT) 6509 (Visakhapatnam-Trib) Distinguished on C.R. Auluck & Sons (P) Ltd. v. ACIT 2018 TaxPub(DT) 4853 (Chd-Trib) Referred on Gaursons Realty Pvt. Ltd. v. Addl. CIT 2018 TaxPub(DT) 2743 (Del-Trib) Relied on Dy. CIT v. Anjani Portland Cement Ltd. & Vice-Versa 2018 TaxPub(DT) 2619 (Hyd-Trib) Followed on Ion Exchange (India) Ltd. v. DCIT 2018 TaxPub(DT) 2417 (Mum-Trib) Relied on Fine Estates Pvt. Ltd. v. CIT (Appeals) 2018 TaxPub(DT) 2392 (Mum-Trib) Relied on Dy. CIT v. Mahindra CIE Automotive Ltd. 2018 TaxPub(DT) 2248 (Mum-Trib) Relied on ITO v. Mita Samir Shah 2018 TaxPub(DT) 1462 (Mum-Trib) Distinguished on Kapri International (P) Ltd. v. CWT 2015 TaxPub(DT) 2069 (SC) Distinguished on CIT v. Suraj Dev Dada 2014 TaxPub(DT) 3828 (P&H-HC) Distinguished on Shreenath Motors P. Ltd. v. CIT 2014 TaxPub(DT) 2964 (Bom-HC) Distinguished on C.R. Auluck & Sons (P.) Ltd. v. CIT 2014 TaxPub(DT) 0518 (P&H-HC) Relied on CIT v. Rudra Industrial Commercial Corporation 2011 TaxPub(DT) 0868 (Karn-HC) Reversed on S.A. Builders Ltd. v. CIT & Anr. 2004 TaxPub(DT) 1654 (P&H-HC) Set aside on S.A. Builders Ltd. v. CIT & Anr. 2004 TaxPub(DT) 1654 (P&H-HC) Approved on CIT v. Dalmia Cement (Bharat) Ltd. 2002 TaxPub(DT) 0625 (Del-HC) Overruled on Phaltan Sugar Works Ltd. v. CIT 1995 TaxPub(DT) 0188 (Bom-HC) Disapproved on Phaltan Sugar Works Ltd. v. CIT 1995 TaxPub(DT) 0188 (Bom-HC) Disapproved on Phaltan Sugar Works Ltd. v. CIT 1994 TaxPub(DT) 0554 (Bom-HC) Followed on Vithal v. CIT 1938 TaxPub(DT) 0048 (Nag-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 5811* & 5812** of 20062007 TaxPub(DT) 0833 (SC) : (2007) 014 (I) ITCL 0261 : (2007) 288 ITR 0001 : (2006) 206 CTR 0631 : (2007) 158 TAXMAN 0074S.A. Builders Ltd. v. CIT (A) & Anr. SUBSCRIBE FOR FULL CONTENT
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