Case Laws Analysis
Followed on Infra Dredge Services (P) Ltd. v. DCIT 2020 TaxPub(DT) 4799 (Mum-Trib)
Relied on Demag Delaval Industries Turbomachinery (P.) Ltd. v. ACIT 2020 TaxPub(DT) 4146 (Mum-Trib)
Relied on DCIT v. Gujarat Energy Transmission Corporation Ltd. 2019 TaxPub(DT) 6150 (Ahd-Trib)
Followed on Quippo Oil & Gas Infra Ltd. v. Addl. CIT 2019 TaxPub(DT) 2183 (Del-Trib)
Followed on Escorts Ltd. v. ACIT 2019 TaxPub(DT) 1848 (Del-Trib)
Relied on DCIT v. DLF Hotel Holdings Ltd. 2018 TaxPub(DT) 7675 (Del-Trib)
Relied on ACIT v. Karnataka State Financial Corporation Ltd. 2018 TaxPub(DT) 6999 (Bang-Trib)
Followed on Tata Industries Ltd. v. Asstt. CIT 2017 TaxPub(DT) 4964 (Mum-Trib)
Followed on Dy. CIT v. Alcobex Metals Ltd. 2016 TaxPub(DT) 1128 (Del-Trib)
Relied on Crescent Organics (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 3790 (Mum-Trib)
Relied on CIT v. Vodafone Essar South Ltd. 2015 TaxPub(DT) 2856 (Del-HC)
Followed on CIT v. Dhampur Sugar Mills Ltd. 2015 TaxPub(DT) 1061 (All-HC)
Followed on Mahindra & Mahindra Ltd. v. Dy. CIT 2014 TaxPub(DT) 1869 (Mum-Trib)
Applied on Credit Lyonnais v. Asstt. IT 2013 TaxPub(DT) 2346 (Mum-Trib)
Relied on CIT v. Gujarat State Fertilizers & Chemicals Ltd. 2013 TaxPub(DT) 2220 (Guj-HC)
Relied on CIT v. Noida Toll Bridge Co. Ltd. 2013 TaxPub(DT) 0369 (All-HC)
Followed on Asstt. CIT v. Tata Housing Development Co. Ltd. 2010 TaxPub(DT) 1776 (Mum-Trib)
Relied on CIT v. Srishti Securities (P) Ltd. 2010 TaxPub(DT) 0313 (Bom-HC)
Followed on CIT v. Secure Meters Ltd. 2010 TaxPub(DT) 0252 (Raj-HC)
Distinguished on Insaallah Investments Ltd. v. ITO 2008 TaxPub(DT) 1725 (Del-Trib)
Relied CIT v. Thirani Chemicals Ltd. 2007 TaxPub(DT) 0131 (Del-HC)
Applied CIT v. Vippy Solvex Products Ltd. 2005 TaxPub(DT) 1166 (MP-HC)
Applied Patel Filters Ltd. v. CIT 2003 TaxPub(DT) 1243 (Guj-HC)
Followed Tetron Commercial Ltd. v. CIT 2003 TaxPub(DT) 0918 (Cal-HC)
Applied CIT v. Lokhandwala Construction Inds. Ltd. 2003 TaxPub(DT) 0916 (Bom-HC)
Followed CIT v. East India Hotels Ltd. 2001 TaxPub(DT) 1580 (Cal-HC)
Applied CIT v. Mahindra Ugine & Steel Co. Ltd. 2001 TaxPub(DT) 0451 (Bom-HC)
Followed CIT v. Kasthuri & Sons 2000 TaxPub(DT) 0353 (Mad-HC)
Applied CIT v. Gwalior Rayon Silk Mfg. (Wvg) Co. Ltd. 1999 TaxPub(DT) 0966 (Bom-HC)
Applied Kinetic Engineering Ltd. v. CIT 1998 TaxPub(DT) 0672 (Bom-HC)
Relied Madras Industrial Investment Corporation Ltd. v. CIT 1997 TaxPub(DT) 1209 (SC)
Applied Metro General Credits Ltd. v. CIT 1996 TaxPub(DT) 0501 (Mad-HC)
Distinguished CIT v. Elgi Rubber Products Ltd. 1996 TaxPub(DT) 0185 (Mad-HC)
Distinguished CIT v. Ahmedabad Manufacturing & Calico Printing Co. Ltd. 1995 TaxPub(DT) 0206 (Guj-HC)
Relied CIT v. Rajeeva Lochan Kanoria 1994 TaxPub(DT) 1040 (Cal-HC)
Distinguished CIT v. Sandoz (I) Ltd. 1994 TaxPub(DT) 0700 (Bom-HC)
Followed CIT v. Tarai Development Corporation Ltd. 1994 TaxPub(DT) 0502 (All-HC)
Relied CIT v. Hari Chand 1993 TaxPub(DT) 0242 (All-HC)
Followed CIT v. Tunus Electric Corporation Ltd. 1989 TaxPub(DT) 1070 (MP-HC)
Followed CIT v. Patiala Flour Mills Co. (P) Ltd. 1989 TaxPub(DT) 1039 (P&H-HC)
Followed Hindustan Milk Food Manufacturers Ltd. v. CIT 1989 TaxPub(DT) 1025 (P&H-HC)
Distinguished Vazir Sultan Tobacco Co. Ltd. v. CIT 1988 TaxPub(DT) 1135 (AP-HC)
Applied CIT v. Motor Industries Co. Ltd. 1988 TaxPub(DT) 0130 (Karn-HC)
Followed Patnaik & Co. Ltd. v. CIT 1986 TaxPub(DT) 1663 (SC)
Distinguished Ahmedabad Manufacturing & Calico Pvt. Ltd. v. CIT 1986 TaxPub(DT) 1366 (Guj-HC)
Applied CIT v. Oswal Spinning & Weaving Mills Ltd. 1986 TaxPub(DT) 1202 (P&H-HC)
Distinguished Hotel Rajmahal v. CIT 1985 TaxPub(DT) 0404 (Karn-HC)
Relied CIT v. Girdharram Hariram Bhagat 1985 TaxPub(DT) 0313 (Guj-HC)
Followed Bombay Burmah Trading Corporation Ltd. v. CIT 1984 TaxPub(DT) 0245 (Bom-HC)
Followed Additional CIT v. C.S. Thacker 1983 TaxPub(DT) 1075 (Pat-HC)
Followed Nidimusili Ramana Reddy v. CIT 1983 TaxPub(DT) 0193 (AP-HC)
Applied CIT v. Bush Boake Allen (India) Ltd. 1982 TaxPub(DT) 0848 (Mad-HC)
Applied CIT v. Metal Corporation of India Ltd. 1982 TaxPub(DT) 0206 (Cal-HC)
Relied CIT v. S. Zoraster & Co. 1982 TaxPub(DT) 0160 (Raj-HC)
Relied CIT v. Kalyanmal Mills Tent Factory 1981 TaxPub(DT) 0505 (MP-HC)
Relied Bharat Carbon & Ribbon Manufacturing Co. Ltd. v. CIT 1981 TaxPub(DT) 0502 (Del-HC)
Relied CIT v. Kisenchand Chellaram (India) (P) Ltd. 1981 TaxPub(DT) 0428 (Mad-HC)
Distinguished Mohan Meakin Breweries Ltd. v. CIT 1979 TaxPub(DT) 0990 (HP-HC)
Distinguished Mohan Meakin Breweries Ltd. v. CIT 1979 TaxPub(DT) 0989 (HP-HC)
Applied Sivakami Mills Ltd. v. CIT 1979 TaxPub(DT) 0979 (Mad-HC)
Distinguished Bestobell (India) Ltd. v. CIT 1979 TaxPub(DT) 0769 (Cal-HC)
Distinguished Gobind Sugar Mills Ltd. v. CIT 1979 TaxPub(DT) 0743 (Cal-HC)
Applied Additional CIT v. Akkamba Textiles Ltd. 1979 TaxPub(DT) 0346 (AP-HC)
Distinguished Madras Industrial Linings Ltd. v. Income Tax Officer & Ors. 1977 TaxPub(DT) 0914 (Mad-HC)
Followed Dhrangadhra Chemical Works Ltd. v. CIT 1977 TaxPub(DT) 0576 (Bom-HC)
Followed Prem Spinning & Weaving Mills Co. Ltd. v. CIT 1975 TaxPub(DT) 0142 (All-HC)
Distinguished Dalmia Dadri Cement Ltd. v. CIT 1972 TaxPub(DT) 0094 (P&H-HC)
Applied Premier Automobiles Ltd. v. CIT 1971 TaxPub(DT) 0100 (Bom-HC)
Relied CIT v. Kamal Singh Rampuria 1970 TaxPub(DT) 0069 (SC)
Relied CIT v. Imperial Chemical Industries (India) (P) Ltd. 1969 TaxPub(DT) 0335 (SC)
Applied Hooghly Trust (P) Ltd. v. CIT 1969 TaxPub(DT) 0317 (SC)
Followed Orissa Cement Ltd. v. CIT 1969 TaxPub(DT) 0227 (Del-HC)
Applied Jeewanlal (1929) Ltd. v. CIT 1969 TaxPub(DT) 0120 (SC)
Distinguished Erode Transports (P) Ltd. v. CIT 1969 TaxPub(DT) 0080 (Mad-HC)
Followed CIT v. Greaves Cotton & Co. Ltd. 1968 TaxPub(DT) 0138 (SC)
Followed CIT v. Bharat Collieries Ltd. 1968 TaxPub(DT) 0043 (Pat-HC)
Followed Hazarat Pirmahomed Shah Saheb Roza Committee v. CIT 1967 TaxPub(DT) 0243 (SC)
Followed CIT v. Sri Meenakshi Mills Ltd. 1967 TaxPub(DT) 0238 (SC)
Applied Ishwari Khetan Sugar Mills (P) Ltd. v. CIT 1967 TaxPub(DT) 0159 (All-HC)
Approved on S.F. Engineer & Ors. (A Firm) v. CIT 1965 TaxPub(DT) 0250 (Bom-HC)
Applied on State of Madras v. G.J. Coelho 1964 TaxPub(DT) 0341 (SC)
Overruled on Sri Annapurna Cotton Mills Ltd. v. CIT 1964 TaxPub(DT) 0094 (Cal-HC)
Disapproved on Sri Annapurna Cotton Mills Ltd. v. CIT 1964 TaxPub(DT) 0094 (Cal-HC)
Reversed on CIT v. India Cements Ltd. 1963 TaxPub(DT) 0054 (Mad-HC)
Overruled on Vizagapatnam Sugars & Refinery Ltd. v. CIT 1963 TaxPub(DT) 0028 (AP-HC)
Relied on Dharamvir Dhir v. CIT 1961 TaxPub(DT) 0183 (SC)
Overruled on Western India Plywood Ltd v. CIT 1960 TaxPub(DT) 0106 (Ker-HC)
Relied on Eastern Investments Ltd. v. CIT 1951 TaxPub(DT) 0110 (SC)
 
The Tax Publishers1966 TaxPub(DT) 0278 (SC) : (1966) 060 ITR 0052

India Cements Ltd. v. Commissioner of Income-Tax, Madras

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