Case Laws Analysis Followed on Apex Realities v. ITO 2021 TaxPub(DT) 5133 (Ind-Trib) Relied on ACIT v. Deccan Jewellers (P) Ltd. 2021 TaxPub(DT) 0907 (Visakhapatnam-Trib) Relied on ACIT v. Snowtex Investment Ltd. 2019 TaxPub(DT) 6670 (Kol-Trib) Relied on ACIT v. Hal Offshore Ltd. 2019 TaxPub(DT) 6526 (Del-Trib) Relied on Skylark Build v. ACIT 2018 TaxPub(DT) 6560 (Mum-Trib) Relied on Pr. CIT v. IBILT Technologies Ltd. 2018 TaxPub(DT) 6386 (Del-HC) Relied on Dy. CIT & Anr. v. Central Coal Fields Ltd. 2018 TaxPub(DT) 2995 (Ranchi-Trib) Relied on Wellman Wacoma Ltd. v. Jt. CIT 2016 TaxPub(DT) 2175 (Kol-Trib) Relied on UEM India Pvt. Ltd. v. ACIT 2015 TaxPub(DT) 4757 (Del-Trib) Applied on ITO v. Saraswati Educational Charitable Trust 2015 TaxPub(DT) 3840 (Luck-Trib) Applied on Yogiraj Sharma v. Asstt. CIT 2015 TaxPub(DT) 2046 (Ind-Trib) Followed on Ramesh Kumar Goel v. ITO 2013 TaxPub(DT) 1959 (Gau-Trib) Followed on Mansi Builders Ltd. v. Asstt. CIT 2012 TaxPub(DT) 0867 (Ahd-Trib) Applied on Uniword Telecom Ltd. v. Addl. CIT 2010 TaxPub(DT) 1401 (Del-Trib) Applied on Assistant Commissioner v. Jindal Saw Pipes Ltd. 2008 TaxPub(DT) 2130 (Del-Trib) Relied Smt. Varshaben Bharatbhai Shah v. Appropriate Authority & Ors. 1996 TaxPub(DT) 0904 (Guj-HC) Distinguished Dhansiram Agarwalla v. CIT 1993 TaxPub(DT) 0923 (Gau-HC) Relied Ashok Kumar Rastogi v. CIT 1991 TaxPub(DT) 1036 (All-HC) Distinguished United Commercial Bank v. CIT 1982 TaxPub(DT) 0729 (Cal-HC) Applied Gargi Din Jwala Prasad v. CIT 1974 TaxPub(DT) 0266 (All-HC) Distinguished Vrajlal Manilal & Co. v. CIT 1973 TaxPub(DT) 0387 (MP-HC) Relied Cement Distributors (P) Ltd. v. Inspecting Assistant Commissioner 1973 TaxPub(DT) 0034 (Mad-HC) Followed Madhusudana & Co. v. CIT 1973 TaxPub(DT) 0019 (AP-HC) Followed B.V. Aswathiah & Bros. v. CIT 1968 TaxPub(DT) 0072 (Mys-HC) Applied Chowkchand Balabux v. CIT 1961 TaxPub(DT) 0005 (Assam-HC) Distinguished S.N. Namasivayam Chettiar v. CIT 1960 TaxPub(DT) 0120 (SC) Applied Dayaram Surajmall v. CIT 1960 TaxPub(DT) 0022 (Mys-HC) Followed Lalchand Bhagat Ambica Ram v. CIT 1959 TaxPub(DT) 0181 (SC) Applied Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) Followed Swamy Bros. v. CIT 1958 TaxPub(DT) 0092 (Ker-HC) Applied Kalidindi Subbaraju Gopalaraju & Co. v. CIT 1955 TaxPub(DT) 0100 (AP-HC) Followed Dhakeswari Cotton Mills Ltd. v. CIT 1955 TaxPub(DT) 0065 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 217 of 19531954 TaxPub(DT) 0123 (SC) : (1954) 026 ITR 0775(1954) 026 ITR 0775 (SC)Dhakeswari Cotton Mills Ltd. v. CIT SUBSCRIBE FOR FULL CONTENT
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