Case Laws Analysis Followed on Gayatrishakti Paper & Boards Ltd. v. Dy. CIT 2021 TaxPub(DT) 5596 (Sur-Trib) Followed on Contitech India (P). Ltd. v. DCIT 2021 TaxPub(DT) 3366 (Del-Trib) Followed on CIT v. Jupitar Capital (P) Ltd. 2020 TaxPub(DT) 5031 (Karn-HC) Supported by on Greaves Cotton Ltd. v. ACIT 2020 TaxPub(DT) 0769 (Mum-Trib) Supported in Greaves Cotton Ltd. v. ACIT 2020 TaxPub(DT) 0769 (Mum-Trib) Applied on Welspun Corp Ltd. & Ors. v. DCIT & Ors. 2020 TaxPub(DT) 0449 (Mum-Trib) Followed on National Stock Exchange of India Ltd. v. Addl. CIT 2019 TaxPub(DT) 8013 (Mum-Trib) Relied on Allied Digital Services Ltd. v. Dy. CIT 2019 TaxPub(DT) 7956 (Mum-Trib) Followed on Tata Motors Ltd. v. ACIT 2019 TaxPub(DT) 5665 (Mum-Trib) Followed on DCIT v. Balmer Lawrie & Co. Ltd. 2019 TaxPub(DT) 5493 (Kol-Trib) Followed on Greaves Cotton Ltd. v. Asstt. CIT 2019 TaxPub(DT) 5419 (Mum-Trib) Followed on ACIT v. Forbes & Co. Ltd. 2019 TaxPub(DT) 5003 (Mum-Trib) Relied on Star Chemicals (Bombay) (P) Ltd. v. DCIT 2018 TaxPub(DT) 6574 (Mum-Trib) Followed on CIT v. Mahindra Lifespace Developes Ltd. 2018 TaxPub(DT) 6352 (Bom-HC) Followed on CIT v. Mahindra Lifespace Developers Ltd. 2018 TaxPub(DT) 6307 (SC) Relied on Britannia Industries Ltd. v. DCIT 2018 TaxPub(DT) 6248 (Kol-Trib) Relied on Pr. CIT v. Britannia Industries Ltd. 2018 TaxPub(DT) 5839 (Cal-HC) Followed on Dy. CIT v. Vijay Solvex Ltd. 2018 TaxPub(DT) 5721 (Raj-HC) Relied on Abbott India Ltd. v. ACIT 2018 TaxPub(DT) 5610 (Mum-Trib) Relied on Suresh A. Shroff & Co. v. ACIT 2018 TaxPub(DT) 4932 (Mum-Trib) Followed on CIT v. Ultra Tech Cement Ltd. 2018 TaxPub(DT) 4400 (Bom-HC) Followed on CIT v. Hindu Ventures Ltd. 2018 TaxPub(DT) 4396 (Bom-HC) Relied on Cebon Apparel Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 3209 (Mum-Trib) Followed on DCIT v. Essar Properties (P) Ltd. & Vice-Versa 2018 TaxPub(DT) 3006 (Mum-Trib) Followed on Bio Med Pvt. Ltd. v. JCIT 2018 TaxPub(DT) 2983 (Del-Trib) Followed on DCIT v. SOTC Travel Services (P) Ltd. 2018 TaxPub(DT) 1717 (Mum-Trib) Referred on ACIT v. Modi Rubber Ltd. 2018 TaxPub(DT) 1374 (Del-Trib) Followed on ITO v. Adroit Tradel Ink (P) Ltd. 2018 TaxPub(DT) 0548 (Ahd-Trib) Followed on CIT v. Deepak Vegpro Pvt Ltd. 2018 TaxPub(DT) 0367 (Raj-HC) Followed on ACIT v. Delhi International Airport Pvt. Ltd. 2017 TaxPub(DT) 5487 (Del-Trib) Relied on Munjal Showa Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5260 (Del-Trib) Relied on Brakes India Ltd. v. Dy. CIT 2017 TaxPub(DT) 5164 (Mad-HC) Followed on Commercial Engineers & Body Builders Co. Ltd. v. Dy. CIT 2017 TaxPub(DT) 2017 (Luck-Trib) Relied on Asstt. CIT v. Changepond Technologies (P.) Ltd. 2017 TaxPub(DT) 1831 (Chen-Trib) Followed on Sicpa India (P.) Ltd. v. Dy. CIT 2017 TaxPub(DT) 1117 (Kol-Trib) Relied on J.M. Financial Services Ltd v. Jt. CIT 2017 TaxPub(DT) 0025 (Mum-Trib) Relied on Siva Industries & Holdings Ltd. v. Asstt. CIT 2016 TaxPub(DT) 4822 (Chen-Trib) Followed on Union Bank of India v. Asstt. CIT 2016 TaxPub(DT) 3921 (Mum-Trib) Followed on CIT v. Himatsingka Seide Ltd. 2016 TaxPub(DT) 2821 (Karn-HC) Relied on Nielsen (India) Private Ltd. (formerly known as M/s. AC Nielson ORG Marg Private Ltd.) v. Addl. Range 2016 TaxPub(DT) 2775 (Mum-Trib) Followed on Essel Mining & Industries Ltd v. Asstt. CIT 2016 TaxPub(DT) 2642 (Kol-Trib) Relied on Gondal Nagrik Sahakari Bank Ltd. v. Dy. CIT 2016 TaxPub(DT) 2359 (Rkt-Trib) Relied on Asstt. CIT v. Alka C. Gadgil 2016 TaxPub(DT) 2005 (Pune-Trib) Relied on ITO v. Lyons & Roses (P.) Ltd. 2016 TaxPub(DT) 1670 (Kol-Trib) Followed on Dy. CIT v. UCO Bank 2016 TaxPub(DT) 1576 (Kol-Trib) Followed on CIT v. Indusind Bank Ltd. 2016 TaxPub(DT) 1517 (Bom-HC) Followed on Mazagaon Dock Ltd. v. ITO 2016 TaxPub(DT) 1258 (Mum-Trib) Relied on Karan Yash Johar v. Dy. CIT 2015 TaxPub(DT) 5564 (Mum-Trib) Followed on Purshottam G. Budhwani & Ors. v. Asstt. CIT & Ors. 2015 TaxPub(DT) 5033 (Mum-Trib) Relied on Eicher Motors Ltd. v. DCIT 2015 TaxPub(DT) 4450 (Del-Trib) Followed on Aditya Birla Finance Ltd. v. Asstt. CIT (OSD) 2015 TaxPub(DT) 4348 (Mum-Trib) Followed on HDFC Bank Ltd. v. Dy. CIT 2015 TaxPub(DT) 3761 (Mum-Trib) Followed on Kailash Vahan Udyog Ltd. v. Dy. CIT 2015 TaxPub(DT) 3546 (Pune-Trib) Followed on State Bank of Hyderabad v. Dy. CIT 2015 TaxPub(DT) 3503 (Hyd-Trib) Followed on CIT v. SBI DHFL Ltd. 2015 TaxPub(DT) 3432 (Bom-HC) Followed on Dy. CIT v. Jayashri Petrochemicals (P) Ltd. 2015 TaxPub(DT) 3109 (Mum-Trib) Followed on Asstt. CIT v. Hrithik Rakesh Nagrath 2015 TaxPub(DT) 3106 (Mum-Trib) Followed on Asstt. CIT v. IDFC SSKI Securities Ltd. 2015 TaxPub(DT) 3078 (Mum-Trib) Followed on Jt. CIT/Dy. CIT v. Super House Leather Ltd. 2015 TaxPub(DT) 2630 (Luck-Trib) Relied on Stock Holding Corporation of India Ltd. v. Asstt. CIT 2015 TaxPub(DT) 2602 (Mum-Trib) Distinguished on Coal India Ltd. v. Addl. CIT 2015 TaxPub(DT) 2496 (Kol-Trib) Followed on Raptakos Brett & Co. Ltd. v. Dy. CIT 2015 TaxPub(DT) 2490 (Mum-Trib) Followed on ESAB India Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1880 (Chen-Trib) Followed on Asstt. CIT v. Ferrari Invst Trading Co. (P) Ltd. 2015 TaxPub(DT) 1827 (Mum-Trib) Relied on Asstt. CIT v. Jaydeep M. Kashikar 2015 TaxPub(DT) 1746 (Mum-Trib) Followed on Dy. CIT v. UP State Industrial Development Corpn Ltd. 2015 TaxPub(DT) 1698 (Luck-Trib) Relied on CIBA India Ltd. v. Dy. CIT 2015 TaxPub(DT) 1076 (Mum-Trib) Followed on Dy. CIT v. Select Holiday Resorts Ltd. 2015 TaxPub(DT) 1010 (Del-Trib) Applied on Cummins India Ltd. v. Addl. CIT 2015 TaxPub(DT) 0954 (Pune-Trib) Relied on on Umesh B. Dharnidharka v. Asstt. CIT 2015 TaxPub(DT) 0887 (Mum-Trib) Followed on Dy. CIT v. Eicher Motors Ltd. 2015 TaxPub(DT) 0491 (Del-Trib) Followed on Ramkumar Venugopal Investments (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0220 (Mum-Trib) Relied on Rare Enterprises v. CIT 2015 TaxPub(DT) 0162 (Mum-Trib) Followed on Infolink Solutions (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0107 (Mum-Trib) Followed on Additional Commissioner of Income-tax v. Spray Engineering Devices Ltd. 2014 TaxPub(DT) 4782 (Chd-Trib) Followed on Doublebot Finance Ltd. v. Dy. CIT 2014 TaxPub(DT) 4338 (Mum-Trib) Followed on Times Information Media Ltd. v. Dy. CIT 2014 TaxPub(DT) 4300 (Mum-Trib) Followed on Free India Assurance Services Ltd. v. Dy. CIT 2014 TaxPub(DT) 4297 (Mum-Trib) Followed on Dy. CIT v. Ritcher Themis Medicare (P) Ltd. 2014 TaxPub(DT) 4039 (Mum-Trib) Applied on Addl. CIT v. Bank of Maharashtra 2014 TaxPub(DT) 3989 (Pune-Trib) Followed on Dy. CIT v. Firestone International (P) Ltd. 2014 TaxPub(DT) 3904 (Mum-Trib) Applied on Excel Crop Care Ltd v. Dy. CIT 2014 TaxPub(DT) 3263 (Mum-Trib) Applied on NSDL E-Governance Infrastructure Ltd v. Asstt. CIT 2014 TaxPub(DT) 3260 (Mum-Trib) Followed on Dy. CIT v. Deep Management & Eco Consultant (P) Ltd. 2014 TaxPub(DT) 3088 (Luck-Trib) Relied on ITO (IDS) v. Cognizant Technology Solutions India P. Ltd. 2014 TaxPub(DT) 3023 (Chen-Trib) Followed on Sesa Goa Ltd. v. Addl. CIT 2014 TaxPub(DT) 2969 (Panaji-Trib) Followed on Bhagwati Spherocast (P) Ltd v. Asstt. CIT 2014 TaxPub(DT) 2933 (Ahd-Trib) Followed on ITO v. M.K.J. Enterprises Ltd. 2014 TaxPub(DT) 2758 (Kol-Trib) Followed on Dy. CIT v. Ernst & Young (P.) Ltd. 2014 TaxPub(DT) 2605 (Kol-Trib) Followed on Asstt. CIT v. Gurmeet Singh 2014 TaxPub(DT) 2516 (Chd-Trib) Followed on Asstt. CIT v. Chettinad Logistics (P) Ltd. 2014 TaxPub(DT) 2490 (Chen-Trib) Followed on Warrior (Investment ) Ltd. v. Dy. CIT 2014 TaxPub(DT) 2293 (Mum-Trib) Followed on IFB Agro Industries Ltd. v. Jt. CIT 2014 TaxPub(DT) 2269 (Kol-Trib) Relied on Valueline Equities (P) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2255 (Mum-Trib) Followed on Technocraft Industries (India) Ltd. v. Addl. CIT 2014 TaxPub(DT) 2193 (Mum-Trib) Applied on Dy. CIT v. Worldwide Media P. Ltd. 2014 TaxPub(DT) 2125 (Mum-Trib) Relied on D.H. Securities (P.) Ltd. v. Deputy Commissioner of Income 2014 TaxPub(DT) 1957 (Mum-Trib) Applied on Atul Auto Ltd. v. JCIT 2014 TaxPub(DT) 1908 (Rkt-Trib) Followed on ITO v. Narain Prasad Dalmia 2014 TaxPub(DT) 1140 (Kol-Trib) Followed on Dy CIT v. D.H. Securities (P.) Ltd. 2014 TaxPub(DT) 0907 (Mum-Trib) Relied on Asstt. CIT v. Kerala State Industrial Development Corporation Ltd. 2014 TaxPub(DT) 0376 (Coch-Trib) Followed on Syndicate Bank v. Dy. CIT 2013 TaxPub(DT) 2319 (Bang-Trib) Applied on SICOM Ltd. v. Jt. CIT 2013 TaxPub(DT) 2310 (Mum-Trib) Relied on Dy. CIT v. Damani Estates & Finance (P) Ltd. 2013 TaxPub(DT) 2132 (Mum-Trib) Followed on CIT v. Sintex Industries Ltd. 2013 TaxPub(DT) 1971 (Guj-HC) Relied on Eimco Elecon (India) Ltd. v. Jt. CIT 2013 TaxPub(DT) 1906 (Ahd-Trib) Followed on Amartex Industries Ltd. v. Asstt. CIT 2013 TaxPub(DT) 1905 (Chd-Trib) Followed on Scope (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 1547 (Mum-Trib) Relied on Dy. CIT v. Gulshan Investment Co. Ltd. 2013 TaxPub(DT) 1351 (Kol-Trib) Followed on Jayant H. Modi v. Jt. CIT 2013 TaxPub(DT) 1127 (Mum-Trib) Followed on SL Lumax Ltd. v. Assistant Commissioner of Income-tax 2013 TaxPub(DT) 0844 (Chen-Trib) Followed on Kansai Nerolac Paints Ltd. v. Dy. CIT 2013 TaxPub(DT) 0828 (Mum-Trib) Applied on Hercules Hoists Ltd. v. Assistant Commissioner of Income-Tax 2013 TaxPub(DT) 0812 (Mum-Trib) Followed on Forever Diamonds (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 0723 (Mum-Trib) Followed on Dy. CIT v. Jammu & Kashmir Bank Ltd. 2013 TaxPub(DT) 0717 (Asr-Trib) Followed on Tractor Engineers Ltd. v. Addl. CIT 2013 TaxPub(DT) 0480 (Mum-Trib) Followed on Sterling Re-rolling Mills (P.) Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0475 (Mum-Trib) Followed on Quippo Telecom Infrastructure Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0460 (Jp-Trib) Followed on Justice Sam P. Bharucha v. Addl. CIT 2013 TaxPub(DT) 0425 (Mum-Trib) Followed on Fenner (India) Ltd. v. Addl. CIT 2013 TaxPub(DT) 0079 (Chen-Trib) Followed on Dy. CIT v. Subhkam Monetary Services (P) Ltd. 2012 TaxPub(DT) 3435 (Mum-Trib) Distinguished on Avshesh Mercantile (P) Ltd. & Ors. v. Dy. CIT 2012 TaxPub(DT) 2710 (Mum-Trib) Followed on Four Soft Ltd. v. Dy. CIT 2012 TaxPub(DT) 2534 (Hyd-Trib) Followed on Sansera Engineering (P.) Ltd. v. CIT 2012 TaxPub(DT) 2225 (Bang-Trib) Followed on Sunidhi Consultancy Services Ltd. v. Dy. CIT 2012 TaxPub(DT) 1212 (Mum-Trib) Followed on Dy. CIT v. Cosmo Films Ltd. & Ors. 2012 TaxPub(DT) 1094 (Del-Trib) Followed on Jaiprakash Enterprises Ltd. v. Addl. CIT 2012 TaxPub(DT) 0861 (Luck-Trib) Followed on Dy. CIT v. Philips Carbon Black Ltd. 2012 TaxPub(DT) 0600 (Kol-Trib) Followed on Addl. DIT v. Bank of Bahrain & Kuwait 2011 TaxPub(DT) 1396 (Mum-Trib) Followed on Datamatics Technologies Ltd. v. Addl. CIT 2011 TaxPub(DT) 1309 (Mum-Trib) Followed on Asstt. CIT v. Bulls & Bears Portfolios Ltd. 2011 TaxPub(DT) 0877 (Del-Trib) Followed on Alchemy Share & Stock Brokers (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 0772 (Mum-Trib) Followed on Continental Carriers (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0769 (Del-Trib) Relied on Continental Carriers (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0769 (Del-Trib) Followed on Dy. CIT v. Select Holiday Resorts (P) Ltd. 2011 TaxPub(DT) 0751 (Del-Trib) Followed on TVS Motor Company Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0747 (Chen-Trib) Followed on Ashok Kumar Damani v. Addl. CIT 2011 TaxPub(DT) 0692 (Mum-Trib) Relied on Yatish Trading Co. (P) Ltd. v. ACIT 2011 TaxPub(DT) 0611 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 2182 (Bom-HC) : (2011) 037 (II) ITCL 0166 : (2010) 328 ITR 0081 : (2010) 234 CTR 0001 : (2010) 194 TAXMAN 0203 : (2010) 043 DTR 0177Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT & Anr. SUBSCRIBE FOR FULL CONTENT