Case Laws Analysis Relied on Shailesh K. Chauhan v. ITO 2018 TaxPub(DT) 6058 (Rkt-Trib) Referred on SVC Projects Pvt. Ltd. v. ACIT & Vice-Versa 2018 TaxPub(DT) 2958 (Visakhapatnam-Trib) Relied on Kavuri Prasad v. Dy. CIT 2015 TaxPub(DT) 0910 (Hyd-Trib) Distinguished CIT v. Arm Engineers 2005 TaxPub(DT) 1086 (Bom-HC) Followed Piyare Lal Hari Singh v. CIT 2001 TaxPub(DT) 0824 (Del-HC) Followed Bhagyoday Builders v. CIT 2000 TaxPub(DT) 1010 (All-HC) Followed Girdhari Lal & Co. v. CIT 1998 TaxPub(DT) 0112 (Raj-HC) Followed CIT v. Haridas Kapoor & Co. 1989 TaxPub(DT) 1321 (All-HC) Relied Balchand Udairam & Ors. v. State of Sikkim Through The Chief Secretary & Ors. 1989 TaxPub(DT) 1307 (Sikkim-HC) Followed CIT v. Azad Builders (No. 2) 1986 TaxPub(DT) 1549 (Pat-HC) Followed CIT v. Azad Builders (No. 1) 1986 TaxPub(DT) 1345 (Pat-HC) Followed Kundan Lal and Sons v. CIT 1986 TaxPub(DT) 0559 (Del-HC) Followed CIT v. P.N. Mukherjee 1986 TaxPub(DT) 0498 (Cal-HC) Applied CIT v. Ram Dayal Modi & Sons 1985 TaxPub(DT) 0349 (Raj-HC) Followed Additional CIT v. Hemandas Dharajmal 1985 TaxPub(DT) 0325 (Raj-HC) Followed CIT v. Sharma & Co. 1985 TaxPub(DT) 0284 (Raj-HC) Followed CIT v. Rameshwardass Narsinghdass & Co. 1985 TaxPub(DT) 0087 (Raj-HC) Followed Srichand Agarwala v. CIT 1984 TaxPub(DT) 1129 (Ori-HC) Followed Capital Construction Enterprises v. CIT 1981 TaxPub(DT) 0377 (J&K-HC) Followed CIT v. Kartar Singh Gill 1979 TaxPub(DT) 0963 (P&H-HC) Distinguished Associated Cement Co. Ltd. v. CIT 1979 TaxPub(DT) 0525 (Pat-HC) Affirmed on Additional CIT v. Trikamji Punia & Sons 1977 TaxPub(DT) 0665 (AP-HC) Approved on Trilokchand Chunilal v. CIT 1976 TaxPub(DT) 0719 (Guj-HC) Reversed on CIT v. Brij Bhushan Lal Ramesh Kumar 1976 TaxPub(DT) 0203 (P&H-HC) Approved on M.P. Alexander & Co. v. CIT 1973 TaxPub(DT) 0004 (Ker-HC) Overruled on Brij Bushan Lal v. CIT 1971 TaxPub(DT) 0261 (P&H-HC) Applied on State of Kerala v. C. Velukutty 1966 TaxPub(DT) 0268 (SC) Followed on CIT v. Laxminarain Badridas 1937 TaxPub(DT) 0041 (Privy Council) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1978 TaxPub(DT) 1031 (SC) : (1978) 115 ITR 0524 : (1978) 007 CTR 0134BrijBhushan Lal Parduman Kumar, Etc. v. Commissioner of Income-Tax, Haryana, HimachalPradesh And New Delhi-III. (And Other Appeals) SUBSCRIBE FOR FULL CONTENT
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