Case Laws Analysis Relied on Skylark Build v. ACIT 2018 TaxPub(DT) 6560 (Mum-Trib) Followed on ACIT v. T.S. Alloys Ltd. 2018 TaxPub(DT) 5198 (Ctk-Trib) Relied on CIT-I v. Carlton Hotel Pvt. Ltd. 2017 TaxPub(DT) 4806 (All-HC) Relied on Vrajendra Karan Varma Rathod v. ITO 2016 TaxPub(DT) 0296 (Hyd-Trib) Followed on M. Ahammedkutty v. ITO 2014 TaxPub(DT) 3985 (Coch-Trib) Followed on CIT v. Abid A. Kalvert 2012 TaxPub(DT) 3181 (Bom-HC) Applied on CIT & Anr. v. Smt. Jayalakshmamma 2010 TaxPub(DT) 2115 (Karn-HC) Applied on Prashant S. Joshi v. ITO 2010 TaxPub(DT) 1561 (Bom-HC) Applied on Dana Corporation In re 2010 TaxPub(DT) 1079 (AAR) Applied on Transworks Information Services Ltd. v. ITO (TDS) 2009 TaxPub(DT) 1462 (Mum-Trib) Relied on DLF Universal Ltd. v. Dy. CIT 2008 TaxPub(DT) 1837 (Del-Trib) Applied CIT v. Mandharsinhji P. Jadeja 2006 TaxPub(DT) 0124 (Guj-HC) Relied CIT v. Gotan Lime Stone Khanij Udhyog 2004 TaxPub(DT) 0899 (Raj-HC) Followed CIT v. Subodhchandra S. Patel 2004 TaxPub(DT) 0821 (Guj-HC) Distinguished CIT v. A.N. Naik Associates 2004 TaxPub(DT) 0785 (Bom-HC) Relied CIT v. Marudhar Hotel (P) Ltd. 2004 TaxPub(DT) 0459 (Raj-HC) Applied S.V. Kumaragurupasamy v. CIT 2003 TaxPub(DT) 0449 (Mad-HC) Applied CIT v. Kunnamkulam Mill Board 2002 TaxPub(DT) 1305 (Ker-HC) Followed CIT v. Fojmal Rajmal Chhabra 2002 TaxPub(DT) 0775 (Raj-HC) Followed CIT v. Padma Narasimhan & Ors. 2002 TaxPub(DT) 0621 (Mad-HC) Followed Sarladevi Sarabhai (P-1)D Trust v. CIT 2001 TaxPub(DT) 1012 (Guj-HC) Applied B.T. Patil & Sons v. Commissioner of Gift Tax 2001 TaxPub(DT) 0645 (SC) Distinguished Commissioner of Gift Tax v. Sree Narayana Chandrika Trust 2001 TaxPub(DT) 0573 (Ker-HC) Applied Commissioner of Gift Tax v. A.C. Raghava Menon 2000 TaxPub(DT) 1202 (Ker-HC) Followed CIT v. Vijaya Production (P) Ltd. 2000 TaxPub(DT) 0113 (SC) Applied M.A. Ismail v. Commissioner of Gift Tax 1999 TaxPub(DT) 1430 (Ker-HC) Applied CIT v. Jacobs (P) Ltd. 1999 TaxPub(DT) 0490 (Ker-HC) Followed CIT v. H. Rajan and H. Kannan 1999 TaxPub(DT) 0426 (SC) Followed CIT v. A.C. Mahesh 1999 TaxPub(DT) 0267 (Mad-HC) Relied CIT v. K.A. Sundaram & Co. 1998 TaxPub(DT) 0909 (Ker-HC) Followed Shiv Mohan Lal & Ors. v. CIT 1998 TaxPub(DT) 0641 (All-HC) Applied N. Prasanna v. Commissioner of Gift Tax 1997 TaxPub(DT) 1191 (Karn-HC) Distinguished Anarkali Sarabhai v. CIT 1997 TaxPub(DT) 1028 (SC) Followed CIT v. Anant Narhar Nimkar (HUF) 1997 TaxPub(DT) 0904 (Guj-HC) Relied CIT v. R. Rangaswamy Naidu 1997 TaxPub(DT) 0242 (Mad-HC) Followed Raylon Silk Mills v. CIT 1996 TaxPub(DT) 0598 (Guj-HC) Followed Rajmal Chordia v. CIT 1995 TaxPub(DT) 0954 (Raj-HC) Followed Ambalal Sarabhai D. Trust v. CIT 1995 TaxPub(DT) 0609 (Guj-HC) Followed Ram Chander Aggarwal v. CIT 1995 TaxPub(DT) 0388 (Del-HC) Followed Vimal Chand Hirawat v. CIT 1994 TaxPub(DT) 0777 (Raj-HC) Followed CIT v. Smt. Gira Sarabhai 1994 TaxPub(DT) 0631 (Guj-HC) Followed CIT v. Sanmitra G. Shashtri 1994 TaxPub(DT) 0483 (Guj-HC) Followed Jaykrishna Harivallabhdas (HUF) v. CIT 1993 TaxPub(DT) 0639 (Guj-HC) Relied CIT v. T. Omer & Co. 1992 TaxPub(DT) 0873 (Ori-HC) Relied Tarun Bhai v. CIT 1992 TaxPub(DT) 0338 (All-HC) Followed CIT v. L.F. D Silva 1991 TaxPub(DT) 1591 (Karn-HC) Applied D.S. Joshi v. CIT 1991 TaxPub(DT) 1198 (Bom-HC) Followed Ved Parkash Aggarwal v. CIT 1989 TaxPub(DT) 1030 (P&H-HC) Applied CIT v. Suresh Chandra Jain 1989 TaxPub(DT) 0214 (AP-HC) Applied Dhirajben R. Amin & Anr. v. CIT & Anr. 1988 TaxPub(DT) 1305 (SC) Followed E.I.D. Parry Limited v. CIT 1988 TaxPub(DT) 1072 (Mad-HC) Relied C. Leo Machodo v. CIT 1988 TaxPub(DT) 1067 (Mad-HC) Followed CIT v. Dr. P.A. Varghese 1988 TaxPub(DT) 0807 (Ker-HC) Followed CIT v. P.H. Patel 1988 TaxPub(DT) 0526 (AP-HC) Followed CIT v. Leena A. Sarabhai 1988 TaxPub(DT) 0508 (Guj-HC) Followed CIT v. Jehangir B. Jeejeebhoy 1988 TaxPub(DT) 0255 (Bom-HC) Followed CIT v. P.N. Sreenivasa Rao 1988 TaxPub(DT) 0196 (Ker-HC) Applied CIT v. Associated Traders & Engineering Ltd. 1987 TaxPub(DT) 1444 (Del-HC) Followed CIT v. Smt. Minal Rameshchandra 1987 TaxPub(DT) 0884 (Guj-HC) Followed CIT v. Anasuya Devi 1987 TaxPub(DT) 0826 (AP-HC) Followed CIT v. Shantilal Rugnathji Desai 1987 TaxPub(DT) 0357 (Guj-HC) Followed CIT v. Ramanbhai B. Amin 1987 TaxPub(DT) 0269 (Guj-HC) Followed CIT v. Smt. Mamta Narottamdas 1986 TaxPub(DT) 1485 (Guj-HC) Commented upon on CIT v. H. Rajan & H. Kannan 1984 TaxPub(DT) 0157 (Mad-HC) Reversed on CIT v. Kartikey V. Sarabhai 1981 TaxPub(DT) 0957 (Guj-HC) Affirmed on CIT v. Kartikey V. Sarabhai 1981 TaxPub(DT) 0957 (Guj-HC) Followed on CIT v. B.C. Srinivasa Setty 1981 TaxPub(DT) 0902 (SC) Relied on Malabar Fisheries Co. v. CIT 1979 TaxPub(DT) 1089 (SC) Overruled on CIT v. Abdul Khader Motor & Lorry Service 1978 TaxPub(DT) 0390 (Mad-HC) Disapproved on CIT v. Abdul Khader Motor & Lorry Service 1978 TaxPub(DT) 0390 (Mad-HC) Approved on A. Abdul Rahim, Travancore Confectionery Works v. CIT 1977 TaxPub(DT) 0269 (Ker-HC) Applied on CIT v. Dewas Cine Corporation 1968 TaxPub(DT) 0304 (SC) Relied on CIT v. Bai Shirinbai K. Kooka 1962 TaxPub(DT) 0291 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1358 (SC) : (1985) 156 ITR 0509 : (1985) 049 CTR 0172 : (1985) 023 TAXMAN 0014Sunil Siddharthbhai v. Commissioner of Income Tax, Ahmedabad SUBSCRIBE FOR FULL CONTENT