Case Laws Analysis Applied on Yogiraj Sharma v. Asstt. CIT 2015 TaxPub(DT) 2046 (Ind-Trib) Applied on CIT v. Ajay Kapoor 2013 TaxPub(DT) 2264 (Del-HC) Distinguished on Dhariwal Industries Ltd. v. Dy. CIT 2009 TaxPub(DT) 1710 (Pune-Trib) Followed on Shiva Exports v. ITO 2009 TaxPub(DT) 0929 (Chd-Trib) Applied on Assistant Commissioner v. Jindal Saw Pipes Ltd. 2008 TaxPub(DT) 2130 (Del-Trib) Applied CIT v. La Medica 2001 TaxPub(DT) 1244 (Del-HC) Relied Om Prakash Tandon (HUF) v. CIT 1991 TaxPub(DT) 0827 (All-HC) Applied Smt. Indu Barua v. Commissioner of Wealth Tax 1980 TaxPub(DT) 0640 (Gau-HC) Relied International Forest Co. v. CIT 1975 TaxPub(DT) 0299 (J&K-HC) Relied CIT v. Ratanchand Darbarilal 1975 TaxPub(DT) 0048 (MP-HC) Followed CIT v. Daulatram Rawatmull 1973 TaxPub(DT) 0323 (SC) Followed Madhusudana & Co. v. CIT 1973 TaxPub(DT) 0019 (AP-HC) Distinguished Lachminarayan Madan Lal v. CIT 1972 TaxPub(DT) 0430 (SC) Distinguished Jai Gopal Mehra v. Income Tax Officer & Anr. 1969 TaxPub(DT) 0302 (P&H-HC) Relied Rattan Cloth House v. CIT 1967 TaxPub(DT) 0338 (P&H-HC) Relied Harakchand Radhakisan v. CIT 1962 TaxPub(DT) 0267 (Assam-HC) Applied Bhikamchand Bagri v. CIT 1962 TaxPub(DT) 0012 (Cal-HC) Applied Lalchand Bhagat Ambica Ram v. CIT 1959 TaxPub(DT) 0181 (SC) Applied N.S. Choodamani & Anr. v. CIT 1959 TaxPub(DT) 0045 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1954 TaxPub(DT) 0120 (SC) : (1954) 026 ITR 0736Dhirajlal Girdharilal v. Commissioner of Income-Tax, Bombay. SUBSCRIBE FOR FULL CONTENT
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