Case Laws Analysis
Followed on CIT v. Chandan Magraj Parmar 2021 TaxPub(DT) 6448 (Bom-HC)
Distinguished on Namdhari Industrial Traders (P). Ltd. v. ACIT 2021 TaxPub(DT) 3315 (Chd-Trib)
Supported by on DCIT v. Arun Madhvachari Rangachari 2020 TaxPub(DT) 1357 (Mum-Trib)
Supported in DCIT v. Arun Madhvachari Rangachari 2020 TaxPub(DT) 1357 (Mum-Trib)
Distinguished on Exind Trading (P) Ltd. v. ITO 2020 TaxPub(DT) 0508 (Mum-Trib)
Applied on Jatinder Pal Singh v. Dy. CIT 2019 TaxPub(DT) 7313 (Del-Trib)
Relied on Ramchandran Ananthan Pothi v. ACIT 2019 TaxPub(DT) 6635 (Mum-Trib)
Followed on Narendra G. Pandya v. ITO 2018 TaxPub(DT) 7960 (Mum-Trib)
Followed on Bhansali Metal & Alloys v. ITO 2018 TaxPub(DT) 7571 (Mum-Trib)
Followed on Seema Jain v. Asstt. CIT 2018 TaxPub(DT) 4941 (Del-HC)
Relied on Pankaj Rustagi v. ACIT 2018 TaxPub(DT) 4467 (Del-Trib)
Followed on Mircon Infrastructure (P) Ltd. v. ITO 2018 TaxPub(DT) 2232 (Mum-Trib)
Followed on Shashi Garg v. ACIT 2018 TaxPub(DT) 2225 (Del-Trib)
Referred on Chanchal Kumar Ash v. DCIT 2018 TaxPub(DT) 2170 (Kol-Trib)
Referred on Deem Roll Tech Ltd. v. DCIT 2018 TaxPub(DT) 1728 (Ahd-Trib)
Review on Chandra N. Hingorani v. ITO 2017 TaxPub(DT) 5451 (Mum-Trib)
Followed on Chitra Agarwal v. Asstt. CIT 2017 TaxPub(DT) 4909 (Mum-Trib)
Relied on Chitra Agarwal v. Asstt. CIT 2017 TaxPub(DT) 4909 (Mum-Trib)
Distinguished on Anjali Pandit & Ors. v. Asstt. CIT 2016 TaxPub(DT) 5184 (Mum-Trib)
Applied on Ultramarine & Pigments Ltd. v. Asstt. CIT 2016 TaxPub(DT) 4270 (Mum-Trib)
Distinguished on Asstt. CIT v. Pardeep Kumar Aggarwal 2016 TaxPub(DT) 3188 (Chd-Trib)
Relied on Monika India v. ITO 2015 TaxPub(DT) 3773 (Bom-HC)
Relied on Apcom Exports (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 3545 (Chen-Trib)
Relied on Brindavan Commodities (P) Ltd. v. CIT 2015 TaxPub(DT) 0901 (Kol-Trib)
Distinguished on CIT v. Karnataka Lingayat Eductaion Society 2015 TaxPub(DT) 0709 (Karn-HC)
Relied on CIT v. Shiv Raj Gupta 2015 TaxPub(DT) 0327 (Del-HC)
Distinguished on ITO v. Aarti Mittal 2014 TaxPub(DT) 3436 (Hyd-Trib)
Relied on Gyan Chand Jain (Decd.) Manish Chand Jain v. CIT 2013 TaxPub(DT) 1633 (Raj-HC)
Applied on Smt. Archana Pandey v. ITO 2013 TaxPub(DT) 0975 (Agra-Trib)
Applied on CIT v. Ganapati Finance Ltd. 2013 TaxPub(DT) 0342 (Del-HC)
Relied on Smt. Suman Gupta v. ITO 2012 TaxPub(DT) 2818 (Agra-Trib)
Followed on ACIT v. CMC Machinery 2012 TaxPub(DT) 0958 (Ahd-Trib)
Applied on Smt. Pritiben Prafulbhai Shah v. Asstt. CIT 2011 TaxPub(DT) 0273 (Ahd-Trib)
Applied on Mrs. Asha M. Agarwal v. ITO 2010 TaxPub(DT) 1998 (Mum-Trib)
Applied on Amtrac Automotive India (P) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 1249 (Del-Trib)
Applied on Dy. CIT v. Alok Gautam 2010 TaxPub(DT) 0316 (Luck-Trib)
Applied on Vivek N. Jajodia v. ITO 2010 TaxPub(DT) 0315 (Mum-Trib)
Applied on Asstt. CIT v. Rajendra Kumar Agarwal & Ors. (AOP) 2009 TaxPub(DT) 1611 (Agra-Trib)
Distinguished on Avdhesh Choudhary v. Asstt. CIT (OSD) 2009 TaxPub(DT) 1071 (Del-Trib)
Followed on Manoj Aggarwal v. Dy. CIT 2009 TaxPub(DT) 0672 (Del-Trib)
Applied on Manoj Aggarwal v. Dy. CIT 2009 TaxPub(DT) 0672 (Del-Trib)
Relied on ITO v. Naveen Kumar Agarwal 2008 TaxPub(DT) 2160 (Del-Trib)
Applied A. Rajendran v. Asstt. CIT, Special Investigation, Circle III, Coimbatore 2007 TaxPub(DT) 0236 (Mad-HC)
Relied Hindusthan Tea Trading Co. Ltd. v. CIT 2003 TaxPub(DT) 1102 (Cal-HC)
Relied Sumati Dayal v. CIT 1995 TaxPub(DT) 1173 (SC)
Distinguished Amal Kumar Chakraborty v. CIT 1994 TaxPub(DT) 0169 (Cal-HC)
Applied Puranlal Rajkumar v. CIT 1992 TaxPub(DT) 0094 (Cal-HC)
Relied Smt. Kanta Rani v. CIT 1991 TaxPub(DT) 1466 (Ori-HC)
Distinguished Dharamdas Agrawal v. CIT 1988 TaxPub(DT) 0784 (MP-HC)
Relied CIT v. Vijai Kumar Mishran 1985 TaxPub(DT) 0722 (All-HC)
Distinguished Madanlal v. CIT 1984 TaxPub(DT) 1507 (Del-HC)
Applied Estate Investment Co. Ltd. v. CIT 1980 TaxPub(DT) 0434 (Bom-HC)
Relied Dhadi Sahu v. CIT 1977 TaxPub(DT) 0561 (Ori-HC)
Applied E.A.E.T. Sundararaj v. CIT 1974 TaxPub(DT) 0156 (Mad-HC)
Distinguished Lachminarayan Madan Lal v. CIT 1972 TaxPub(DT) 0430 (SC)
Reversed on Durga Prosad More v. CIT 1969 TaxPub(DT) 0031 (Cal-HC)
 
The Tax Publishers1971 TaxPub(DT) 0375 (SC) : (1971) 082 ITR 0540 : (1973) 002 CTR 0500

Commissioner of Income-Tax, West Bengal II v. Durga Prasad More.

Civil Appeals Nos. 1898 and 1899 of 1968 (Appeals from the judgment and order dated December 20, 1967, of the Calcutta High Court in Income-tax References Nos. 78 and 79 of 1964),

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