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)
 
The Tax Publishers1985 TaxPub(DT) 1358 (SC) : (1985) 156 ITR 0509 : (1985) 049 CTR 0172 : (1985) 023 TAXMAN 0014

Sunil Siddharthbhai v. Commissioner of Income Tax, Ahmedabad

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com