Case Laws Analysis REFERRED CIT v. Virtual Soft Systems Ltd. 2018 TaxPub(DT) 1996 (SC) REFERRED CIT v. Shriram Investments Ltd. 2015 TaxPub(DT) 4995 (Mad-HC) REFERRED CIT v. Punjab Stainless Steel Industries 2014 TaxPub(DT) 1791 (SC) REFERRED CIT v. Excel Industries Ltd. 2013 TaxPub(DT) 2414 (SC) REFERRED Commissioner of Income Tax v. Bharat Heavy Electrical Ltd. 2013 TaxPub(DT) 0368 (Del-HC) REFERRED CIT v. Bharat Aluminium Co. Ltd. 2010 TaxPub(DT) 0882 (Del-HC) REFERRED CIT v. Annamalai Finance Ltd. 2009 TaxPub(DT) 2101 (Mad-HC) REFERRED Rotork Controls India (P) Ltd. v. CIT 2009 TaxPub(DT) 1730 (SC) REFERRED CIT v. Kerala State Financial Enterprises Ltd. 2008 TaxPub(DT) 1598 (Ker-HC) REFERRED CIT v. Woodward Governor India (P) Ltd. 2007 TaxPub(DT) 1205 (Del-HC) REFERRED CIT v. Matchwell Electricals (I) Ltd. 2003 TaxPub(DT) 0819 (Bom-HC) REFERRED Hela Holdings (P) Ltd. v. CIT & Anr. 2003 TaxPub(DT) 0534 (Cal-HC) REFERRED Bharat Earth Movers v. CIT 2000 TaxPub(DT) 1505 (SC) REFERRED CIT v. United Provinces Electric Supply Company 2000 TaxPub(DT) 1340 (SC) REFERRED CIT v. Morarji Goculdas Spinning & Weaving Co. Ltd. 2000 TaxPub(DT) 1034 (Bom-HC) REFERRED Nonsuch Tea Estate Ltd. v. CIT 1975 TaxPub(DT) 0293 (SC) REFERRED Morvi Industries Ltd. v. CIT 1971 TaxPub(DT) 0397 (SC) REFERRED CIT v. Shoorji Vallabhdas & Co. 1962 TaxPub(DT) 0307 (SC) REFERRED Indian Molasses Co. Ltd. v. CIT 1959 TaxPub(DT) 0170 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 0800 (Del-HC) : (2020) 421 ITR 0599 : (2020) 314 CTR 0583 : (2020) 270 TAXMAN 0101IN THE DELHI HIGH COURT SUBSCRIBE FOR FULL CONTENT
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