Case Laws Analysis
Followed on Dy. CIT v. Eskay Constructions (P) Ltd. 2019 TaxPub(DT) 5902 (Mum-Trib)
Followed on Credit Suisse Finance (India) (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 0082 (Mum-Trib)
Relied on Sree Alankar v. Pr. CIT 2018 TaxPub(DT) 6567 (Ctk-Trib)
Relied on Kamsco Industries (P) Ltd. v. ITO 2018 TaxPub(DT) 5274 (Kol-Trib)
Referred on Ram Kutir Khandsari Udyog (P) Ltd. v. Pr. CIT 2018 TaxPub(DT) 2848 (All-HC)
Followed on Exterior Interior (P) Ltd. v. ITO 2018 TaxPub(DT) 2742 (Kol-Trib)
Referred on General Capital & Holding Company Pvt. Ltd. v. ITO 2018 TaxPub(DT) 1145 (Ahd-Trib)
Followed on Bombay Dyeing & Mfg. Co. Ltd. v. Dy. CIT 2017 TaxPub(DT) 4612 (Mum-Trib)
Relied on ACIT v. Oracle Granito (P) Ltd. 2017 TaxPub(DT) 1265 (Ahd-Trib)
Applied on Dheeraj Amin v. Asstt. CIT 2015 TaxPub(DT) 2967 (Bang-Trib)
Relied on CIT v. Tupperware India (P) Ltd. 2015 TaxPub(DT) 0818 (Del-HC)
Relied on Addl. CIT v. Bank of Maharashtra 2014 TaxPub(DT) 3989 (Pune-Trib)
Applied on Addl. CIT v. Bank of Maharashtra 2014 TaxPub(DT) 3989 (Pune-Trib)
Relied on CIT v. Lakshmi Sugar Mills Co. Ltd. 2014 TaxPub(DT) 3784 (Del-HC)
Followed on Asstt. CIT v. Sharekhan Financial 2014 TaxPub(DT) 2523 (Mum-Trib)
Followed on Anil Kumar Tantia & Ors. v. ITO 2013 TaxPub(DT) 2821 (Jod-Trib)
Applied on CIT v. Indian Sugar & Gen. Industry Export Import 2012 TaxPub(DT) 3187 (Del-HC)
Relied on CIT v. M/s. Dynavision Ltd. 2012 TaxPub(DT) 2669 (SC)
Distinguished on ITO v. Big Apple Clothing (P) Ltd. 2011 TaxPub(DT) 2106 (Del-Trib)
Relied on Dy. CIT v. Current Electricals Ltd. & Vice Versa 2010 TaxPub(DT) 1820 (Chen-Trib)
Applied on Dy. Director of Income-tax (International Taxation) v. Chohung Bank 2010 TaxPub(DT) 0554 (Mum-Trib)
Applied on Voltamp Transformers Ltd. v. CIT 2010 TaxPub(DT) 0100 (Guj-HC)
Relied on D. Subhashchandra & Co. v. Asstt. CIT 2010 TaxPub(DT) 0036 (Ahd-Trib)
Applied Mahabir Rice Mill v. Income Tax Officer 2005 TaxPub(DT) 0917 (All-HC)
Applied Sadhuram Gordhandas v. CIT 2002 TaxPub(DT) 0679 (Guj-HC)
Applied CIT v. Indo Nippon Chemical Co. Ltd. 2000 TaxPub(DT) 1510 (Bom-HC)
Applied United Commercial Bank v. CIT 1999 TaxPub(DT) 1437 (SC)
Relied CIT v. Britsh Paints India Ltd. 1991 TaxPub(DT) 0898 (SC)
Relied CIT v. Corporation Bank Ltd. 1988 TaxPub(DT) 1290 (Karn-HC)
Applied CIT v. Corporation Bank Ltd. 1988 TaxPub(DT) 1290 (Karn-HC)
Distinguished Jamshedpur Co-Operative Stores Ltd. v. CIT 1986 TaxPub(DT) 0549 (Pat-HC)
Distinguished CIT v. Martin & Harris P. Ltd. 1985 TaxPub(DT) 1178 (Cal-HC)
Followed CIT v. Shah Doshi & Co. 1982 TaxPub(DT) 0448 (Guj-HC)
Relied British Paints India Ltd. v. CIT 1978 TaxPub(DT) 0242 (Cal-HC)
Relied Bank of Cochin Ltd. v. CIT 1974 TaxPub(DT) 0125 (Ker-HC)
Applied Ram Luxman Sugar Mills v. CIT 1967 TaxPub(DT) 0128 (All-HC)
Affirmed on Chainrup Sampatram v. CIT 1951 TaxPub(DT) 0115 (Cal-HC)
Distinguished on Rai Sahib Chiranji Lal & Sons v. CIT 1937 TaxPub(DT) 0021 (Lah-HC)
 
The Tax Publishers1953 TaxPub(DT) 0120 (SC) : (1953) 024 ITR 0481

ChanirupSampatram v. Commissioner of Income-Tax, West Bengal

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