Case Laws Analysis
Followed on Asstt. CIT v. Thriveni Earthmovers (P) Ltd. 2019 TaxPub(DT) 7284 (Chen-Trib)
Applied on Mangalore Ganesh Beedi Works v. CIT 2015 TaxPub(DT) 4100 (SC)
Applied on Sandvik Asia Ltd. v. Dy. CIT & Ors. 2015 TaxPub(DT) 3320 (Bom-HC)
Distinguished on Sandvik Asia Ltd. v. Dy. CIT & Ors. 2015 TaxPub(DT) 3320 (Bom-HC)
Followed on Patel Education & Social Welfare Trust v. ITO 2015 TaxPub(DT) 1154 (Jod-Trib)
Followed on CIT v. Discovery Communication India 2015 TaxPub(DT) 0243 (Del-HC)
Relied on KNP Securities (P) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 0528 (Mum-Trib)
Relied Jayshree Tea & Industries Ltd. v. CIT 2005 TaxPub(DT) 0365 (Cal-HC)
Followed Rampur Distillery & Chemical Co. Ltd. v. CIT 1983 TaxPub(DT) 0690 (All-HC)
Relied CIT v. Indo-Burmah Petroleum Co. Ltd. 1983 TaxPub(DT) 0631 (Cal-HC)
Applied CIT v. Dalmia Dadri Cement Ltd. 1980 TaxPub(DT) 0973 (Del-HC)
Relied CIT v. Shah Nanji Nagsi 1979 TaxPub(DT) 0403 (Bom-HC)
Distinguished Harinagar Sugar Mills Ltd. v. CIT 1979 TaxPub(DT) 0344 (Bom-HC)
Followed CIT v. Mysore Iron & Steel Ltd. 1978 TaxPub(DT) 1016 (Karn-HC)
Relied Modi Industries Ltd. v. CIT 1977 TaxPub(DT) 0535 (All-HC)
Followed British Electrical & Pumps (P) Ltd. v. CIT 1977 TaxPub(DT) 0324 (Cal-HC)
Applied CIT v. Ambika Mills Ltd. 1976 TaxPub(DT) 0631 (Guj-HC)
Applied State Trading Corporation of India Ltd. v. CIT 1974 TaxPub(DT) 0274 (Del-HC)
Relied Delhi Cloth & General Mills Co. Ltd. v. CIT 1972 TaxPub(DT) 0251 (Del-HC)
Followed CIT v. Birla Cotton Spg. & Wvg. Mills Ltd. 1971 TaxPub(DT) 0367 (SC)
Followed Dalmia Jain & Co. Ltd. v. CIT 1971 TaxPub(DT) 0350 (SC)
Applied R.B. Bansilal Abirchand Spinning & Weaving Mills Ltd. v. CIT 1971 TaxPub(DT) 0262 (Bom-HC)
Applied CIT v. Calcutta Landing & Shipping Co. Ltd. 1970 TaxPub(DT) 0019 (Cal-HC)
Reversed on Sree Meenakshi Mills Ltd. v. CIT 1963 TaxPub(DT) 0315 (Mad-HC)
 
The Tax Publishers1967 TaxPub(DT) 0188 (SC) : (1967) 063 ITR 0207

Sree Meenakshi Mills Ltd. v. Commissioner of Income-Tax, Madras

Civil Appeals Nos. 557 and 558 of 1965 (Appeal by special leave from the judgment and order of the Madras High Court dated September 19, 1962, in Tax Case No. 87 of 1960)

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