Case Laws Analysis Supported in DCIT v. Maharashtra Tourism Development Corporation Ltd. 2021 TaxPub(DT) 3019 (Mum-Trib) Followed on Claridge Commercial (P) Ltd. v. ITO 2020 TaxPub(DT) 3035 (Kol-Trib) Followed on ACIT v. Mylan Pharmaceutical (P) Ltd. 2019 TaxPub(DT) 7236 (Mum-Trib) Followed on Volvo India (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 3149 (Bang-Trib) Relied on Raja Ram Patidar v. ITO 2018 TaxPub(DT) 6537 (Ind-Trib) Relied on Nokia Networks OY v. Jt. CIT 2018 TaxPub(DT) 2996 (Del-Trib) Relied on Flipkart India (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2002 (Bang-Trib) Referred on Dy. CIT v. Saurashtra Co-op. Bank Ltd. 2018 TaxPub(DT) 1089 (Ahd-Trib) Relied on Navda Educational Trust v. ITO 2018 TaxPub(DT) 0387 (Agra-Trib) Followed on Bicon Research Ltd. v. Addl. CIT 2017 TaxPub(DT) 5607 (Bang-Trib) Relied on Bicon Research Ltd. v. Addl. CIT 2017 TaxPub(DT) 5607 (Bang-Trib) Distinguished on S. Raj & Co. v. ITO 2016 TaxPub(DT) 4622 (Bom-HC) Distinguished on Asstt. CIT v. R. Sarath Kumar 2016 TaxPub(DT) 2680 (Chen-Trib) Relied on Commissioner (Appeals) v. Apex Enterprises (I) Ltd. 2016 TaxPub(DT) 2017 (Kol-Trib) Relied on DLF Estate Developers Ltd. v. Asstt. CIT 2015 TaxPub(DT) 4456 (Del-Trib) Applied on National Agricultural Cooperative Marketing Federation of India Ltd. v. Jt. CIT 2015 TaxPub(DT) 4310 (Del-Trib) Distinguished on Maken Cement Industries v. CIT & Anr. 2015 TaxPub(DT) 2469 (P&H-HC) Relied on CIT v. Navbharat Export 2015 TaxPub(DT) 2198 (Del-HC) Relied on Asstt. CIT v. Delhi State Co-Operative Bank Ltd. 2015 TaxPub(DT) 1443 (Del-Trib) Followed on CIT v. Arihant Avenue & Credit Ltd. 2013 TaxPub(DT) 2225 (Guj-HC) Relied on CIT v. Orient Ceramics & Industries Ltd. 2011 TaxPub(DT) 1665 (Del-HC) Relied on TRF Ltd. v. Commissioner of Income Tax 2011 TaxPub(DT) 1444 (Jhar-HC) Relied on H.H. Maharaja Shri Jyotindrasinhji v. Asstt. CIT 2010 TaxPub(DT) 0198 (Guj-HC) Followed on Brahamputra Capital & Financial Services Ltd. v. ITO 2009 TaxPub(DT) 0503 (Del-Trib) Applied CIT v. Industrial Credit & Development Syndicate Ltd. 2006 TaxPub(DT) 1453 (Karn-HC) Applied CIT v. Ignified Boilers (I) Ltd. 2006 TaxPub(DT) 1176 (Mad-HC) Applied CIT v. Orissa State Financial Corpn. 2003 TaxPub(DT) 0633 (Ori-HC) Applied Anup Engineering Ltd. v. CIT 2001 TaxPub(DT) 0487 (Guj-HC) Applied CIT v. Rajasthan Financial Corporation 1998 TaxPub(DT) 0119 (Raj-HC) Relied CIT v. Rajasthan Financial Corporation 1998 TaxPub(DT) 0119 (Raj-HC) Distinguished T.M. Raghunathan v. CIT 1998 TaxPub(DT) 0102 (Mad-HC) Applied Godhra Electricity Co. Ltd. v. CIT 1997 TaxPub(DT) 1198 (SC) Relied CIT v. Bihar Alloy Steels Ltd. 1994 TaxPub(DT) 0454 (Pat-HC) Relied CIT v. Shivsagar Estates (Aop) 1993 TaxPub(DT) 1228 (Bom-HC) Relied CIT v. Shiv Sagar Estates (Aop) 1993 TaxPub(DT) 0673 (Bom-HC) Relied Navin R. Kamani (HUF) v. S.S. Shahane, Income Tax Officer & Ors. 1990 TaxPub(DT) 1096 (Bom-HC) Applied Indian Overseas Bank v. CIT 1990 TaxPub(DT) 0964 (Mad-HC) Applied Sri Kewal Chand Bagri v. CIT 1990 TaxPub(DT) 0382 (Cal-HC) Relied CIT v. Jahanganj Cold Storage 1989 TaxPub(DT) 0982 (All-HC) Relied CIT v. M.S.P. Nadar Sons 1989 TaxPub(DT) 0889 (Mad-HC) Applied Prahlad Rai Saraf v. State of Rajasthan 1989 TaxPub(DT) 0129 (Raj-HC) Relied CIT v. Corporation Bank Ltd. 1988 TaxPub(DT) 1290 (Karn-HC) Relied CIT v. Kerala Financial Corporation Ltd. 1985 TaxPub(DT) 0835 (Ker-HC) Applied Beni Prasad Sidh Gopal v. CIT 1984 TaxPub(DT) 0583 (All-HC) Distinguished Southern Brick Works Limited v. CIT 1984 TaxPub(DT) 0474 (Mad-HC) Relied CIT v. U.B.S. Publishers & Distributors 1984 TaxPub(DT) 0351 (All-HC) Relied Dewan Gian Chand v. CIT & Ors. 1982 TaxPub(DT) 0931 (P&H-HC) Distinguished Additional CIT v. U.P. State Agro Industrial Corporation 1982 TaxPub(DT) 0243 (All-HC) Followed CIT v. Motor Credit Co. (P) Ltd. 1981 TaxPub(DT) 0587 (Mad-HC) Relied CIT v. Gian Singh Kalsi 1980 TaxPub(DT) 0897 (Del-HC) Applied Ondal Investments Co. Ltd. v. CIT 1979 TaxPub(DT) 0478 (Cal-HC) Distinguished Gappumal Kanhaiyalal v. CIT 1979 TaxPub(DT) 0459 (All-HC) Distinguished CIT v. Bachubhai Nagindas Shah 1976 TaxPub(DT) 0512 (Guj-HC) Distinguished N. Annajee Rao & Brother v. CIT 1974 TaxPub(DT) 0010 (AP-HC) Distinguished CIT v. Smt Allareddy Sudarsanamma & Ors. 1972 TaxPub(DT) 0071 (AP-HC) Distinguished Morvi Industries Ltd. v. CIT 1971 TaxPub(DT) 0397 (SC) Followed CIT v. Western India Engineering Co. 1971 TaxPub(DT) 0223 (Guj-HC) Applied CIT v. Tollygunge Club Ltd. 1971 TaxPub(DT) 0022 (Cal-HC) Applied Maheshwari Khetan Sugar Mills Ltd. v. CIT 1970 TaxPub(DT) 0190 (All-HC) Followed CIT v. India Discount Co. Ltd. 1970 TaxPub(DT) 0164 (SC) Distinguished Ashoka Hotels Ltd. v. CIT 1969 TaxPub(DT) 0137 (Del-HC) Distinguished K.R. Kothandaraman v. CIT 1966 TaxPub(DT) 0257 (Mad-HC) Followed Rungta Sons (P) Ltd. v. CIT 1966 TaxPub(DT) 0061 (Cal-HC) Distinguished Rungta Sons Ltd. v. CIT 1964 TaxPub(DT) 0279 (Cal-HC) Distinguished Kothari Mehta & Co. (P) Ltd. v. CIT 1963 TaxPub(DT) 0428 (Mad-HC) Applied on CIT v. Chamanlal Mangaldas & Co. 1960 TaxPub(DT) 0138 (SC) Affirmed on CIT v. Shoorji Vallabhdas & Co. 1959 TaxPub(DT) 0076 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1962 TaxPub(DT) 0307 (SC) : (1962) 046 ITR 0144Commissioner of Income-Tax, Bombay City I v. Messrs. Shoorji Vallabhdas & Co.Civil Appeal No. 419 of 1961 SUBSCRIBE FOR FULL CONTENT
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