Case Laws Analysis Held on Bharatbhai P. Malde v. Dy. CIT 2021 TaxPub(DT) 0371 (Sur-Trib) Followed on RSM Brakes v. ITO 2020 TaxPub(DT) 3247 (Mad-HC) Followed on ACIT v. Lovely Fragrances 2018 TaxPub(DT) 7879 (Mum-Trib) Followed on DCIT v. Godawari Power & Ispat Ltd. & Vice-Versa 2018 TaxPub(DT) 6914 (Rai-Trib) Followed on Punit Construction Co. v. Jt. CIT 2018 TaxPub(DT) 1833 (Mum-Trib) Followed on Dy. CIT v. Kec Industries Ltd. 2016 TaxPub(DT) 1832 (Chd-Trib) Distinguished on ACIT v. Sulbha Subhash Lodha 2015 TaxPub(DT) 4232 (Pune-Trib) Followed on Hyderabad Chemicals Ltd. v. Dy. CIT 2015 TaxPub(DT) 1672 (Hyd-Trib) Distinguished on Jivraj Tea & Industries Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2113 (Ahd-Trib) Distinguished on Shevie Exports v. Dy. CIT 2013 TaxPub(DT) 1755 (Mum-Trib) Applied on Pidilite Industries Ltd. v. Dy. CIT 2012 TaxPub(DT) 2336 (Mum-Trib) Distinguished on Anil H. Lad v. Dy. CIT 2011 TaxPub(DT) 1972 (Bang-Trib) Applied on Rangamma Steels & Malleables v. Asstt. CIT 2010 TaxPub(DT) 1000 (Chen-Trib) Followed on ITO v. Sicgil India (P) Ltd. 2009 TaxPub(DT) 1693 (Chen-Trib) Applied on Nitco Tiles Ltd. v. Dy. CIT 2009 TaxPub(DT) 1636 (Mum-Trib) Followed on Joyco India (P) Ltd. v. ITO 2009 TaxPub(DT) 0828 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 1976 (Ahd-Trib) : (2008) 302 ITR 0208 : (2008) 113 ITD 0209 : (2008) 116 TTJ 0705 : (2008) 009 DTR 0282Asstt. CIT v. Goldmine Shares & Finance (P) Ltd. SUBSCRIBE FOR FULL CONTENT