Case Laws Analysis
Relied on DCIT v. Madhyanchal Gramin Bank 2021 TaxPub(DT) 0200 (Jab-Trib)
Followed on Mrinalini Biri Manufacturing Co. v. DCIT 2020 TaxPub(DT) 4497 (Kol-Trib)
Relied on Andhra Pradesh Co-Op. Oil Seeds Growers Federation Ltd. v. ACIT 2019 TaxPub(DT) 5589 (Visakhapatnam-Trib)
Followed on Asstt. CIT v. Punjab Steel Rolling Mills (Baroda) (P) Ltd. & Vice-Versa 2018 TaxPub(DT) 2496 (Ahd-Trib)
Relied on Scooters India Ltd. v. CIT & Anr. 2017 TaxPub(DT) 5613 (All-HC)
Followed on Scooters India Ltd. v. Dy. CIT 2015 TaxPub(DT) 1704 (Luck-Trib)
Applied on CIT v. Pradeshiya Industrial And Investment Corpn. of U. P. Ltd. 2010 TaxPub(DT) 0663 (All-HC)
Relied on CIT v. Insilco Ltd. 2010 TaxPub(DT) 0386 (Del-HC)
Relied CIT v. Electra (Jaipur) (P) Ltd. 2006 TaxPub(DT) 0562 (All-HC)
Distinguished CIT v. Vinitec Corporation (P) Ltd. 2005 TaxPub(DT) 1589 (Del-HC)
Relied CIT v. Jamuna Auto Industries 2005 TaxPub(DT) 1070 (P&H-HC)
Followed CIT v. Ghaziabad Engineering Co. (P) Ltd. 2001 TaxPub(DT) 1017 (Del-HC)
Followed Innosearch Ltd. v. CIT 2001 TaxPub(DT) 0174 (Guj-HC)
Followed CIT v. Indian Express (Madurai) Ltd. 2001 TaxPub(DT) 0071 (Mad-HC)
Followed CIT v. General Fibre Dealers (P) Ltd. 2000 TaxPub(DT) 1359 (Cal-HC)
Applied Mathai Mappila v. CIT 2000 TaxPub(DT) 0980 (Ker-HC)
Followed CIT v. Coimbatore Premier Corporation (P) Ltd. 2000 TaxPub(DT) 0345 (Mad-HC)
Followed CIT v. Coimbatore Premier Corpn. (P) Ltd. 2000 TaxPub(DT) 0215 (Mad-HC)
Followed Balasubramani A Foundry v. CIT 2000 TaxPub(DT) 0083 (Mad-HC)
Applied CIT v. National Textile Corporation 1999 TaxPub(DT) 1176 (MP-HC)
Followed CIT v. Gnanambigai Mills 1999 TaxPub(DT) 0395 (Mad-HC)
Followed Indian Rayon Corporation Ltd. v. CIT 1998 TaxPub(DT) 1220 (Bom-HC)
Followed M.V.S. Sastry v. CIT 1998 TaxPub(DT) 0398 (Mad-HC)
Relied CIT v. Loyal Textile Ltd. 1998 TaxPub(DT) 0378 (Mad-HC)
Followed CIT v. Jawahar Mills Ltd. 1997 TaxPub(DT) 0449 (Mad-HC)
Relied Commissioner of Gift Tax v. K. Mahesh & Ors. 1997 TaxPub(DT) 0209 (Mad-HC)
Followed CIT v. Bakelite Hylam Ltd. 1996 TaxPub(DT) 0278 (AP-HC)
Applied Natesan Spinning & Weaving Mills Ltd. v. CIT 1996 TaxPub(DT) 0238 (Mad-HC)
Followed Gangadhar Narsingdas Agarwal (HUF) v. CIT 1996 TaxPub(DT) 0140 (Bom-HC)
Followed CIT v. Chandmal Sarawgi & Co. 1995 TaxPub(DT) 1024 (Gau-HC)
Followed Carona Sahu Co. Ltd. v. CIT 1995 TaxPub(DT) 0731 (Bom-HC)
Applied CIT v. Indira Cotton Mills (P) Ltd. 1995 TaxPub(DT) 0626 (Mad-HC)
Followed Godavari Sugar Mills Ltd. v. CIT 1994 TaxPub(DT) 1107 (Bom-HC)
Relied CIT v. Colgate Palmolive (India) Pvt. Ltd 1994 TaxPub(DT) 0891 (Bom-HC)
Followed J.K. Chemicals Ltd. v. CIT 1994 TaxPub(DT) 0560 (Bom-HC)
Followed Agrawal Minerals (Goa) (P) Ltd. v. CIT 1994 TaxPub(DT) 0547 (Bom-HC)
Followed CIT v. Ajit Mills Ltd. 1994 TaxPub(DT) 0542 (Guj-HC)
Followed Maharana Mills Limited v. CIT 1994 TaxPub(DT) 0420 (Guj-HC)
Followed Commercial Mills Co. Ltd. v. CIT 1993 TaxPub(DT) 1176 (Guj-HC)
Followed New Jehangir Vakil Mills Co. Ltd. v. CIT 1993 TaxPub(DT) 1125 (Guj-HC)
Followed Suhrid Geigy Limited v. CIT 1993 TaxPub(DT) 1124 (Guj-HC)
Followed Suhrid Geigy Ltd. v. CIT 1993 TaxPub(DT) 1120 (Guj-HC)
Relied CIT v. H.M.T. Ltd. 1993 TaxPub(DT) 0915 (Karn-HC)
Followed CIT v. Laxmi Sugar & Oil Mills Ltd. 1993 TaxPub(DT) 0820 (All-HC)
Followed CIT v. Grauer & Well (India) Ltd. 1993 TaxPub(DT) 0725 (Bom-HC)
Followed Kukreja Agencies v. CIT 1993 TaxPub(DT) 0723 (Bom-HC)
Followed CIT v. Bharat Suryodaya Mills Co. Ltd. 1993 TaxPub(DT) 0677 (Guj-HC)
Followed CIT v. Narbada Valley Chemical Industries Pvt. Ltd. 1993 TaxPub(DT) 0665 (Guj-HC)
Followed Navsari Cotton & Silk Mills Ltd. v. CIT 1993 TaxPub(DT) 0646 (Guj-HC)
Relied Kumson Motor Owners Union Ltd. v. CIT 1993 TaxPub(DT) 0327 (All-HC)
Relied Standard Tea Exports v. CIT 1992 TaxPub(DT) 0803 (Ker-HC)
Followed Tata Chemicals Ltd. v. CIT 1992 TaxPub(DT) 0489 (Bom-HC)
Followed CIT v. Hindusthan Gas & Industries Ltd. 1992 TaxPub(DT) 0096 (Cal-HC)
Followed CIT v. May and Baker (India) (P) Ltd. 1991 TaxPub(DT) 1243 (Bom-HC)
Followed D.S. Joshi v. CIT 1991 TaxPub(DT) 1198 (Bom-HC)
Followed Commissioner of Gift Tax v. K.N. Shantha Kumar 1991 TaxPub(DT) 1042 (Karn-HC)
Followed Hada Textile Industries Ltd. v. CIT 1991 TaxPub(DT) 0101 (Cal-HC)
Followed CIT v. Petroleum and Minerals (P) Ltd. 1991 TaxPub(DT) 0074 (Bom-HC)
Followed CIT v. Rohtak & Hissar District Electric Supply Co. (P) Ltd. 1990 TaxPub(DT) 0052 (Del-Trib)
Followed CIT v. N. Radha Bai (Binod Cashew Corporation) 1989 TaxPub(DT) 1276 (Ker-HC)
Relied India Carbon Ltd. v. CIT 1989 TaxPub(DT) 1102 (Gau-HC)
Followed CIT v. Chackolas Spinning & Weaving Mills Ltd. 1989 TaxPub(DT) 1019 (Ker-HC)
Applied Bitoni Lamps Ltd. v. CIT 1989 TaxPub(DT) 0893 (P&H-HC)
Relied Chandamama Publications v. CIT 1989 TaxPub(DT) 0836 (Mad-HC)
Followed CIT v. Gabriel India Ltd. 1989 TaxPub(DT) 0714 (Bom-HC)
Followed CIT v. Perfect Pottery Co. Ltd. 1989 TaxPub(DT) 0115 (MP-HC)
Relied CIT v. D.B.R. Mills Ltd 1988 TaxPub(DT) 1231 (AP-HC)
Followed CIT v. Chackola Spinning Mills Ltd. 1988 TaxPub(DT) 0407 (Ker-HC)
Followed CIT v. Orient Paper Mills Ltd. 1988 TaxPub(DT) 0359 (Cal-HC)
Followed CIT v. Steel Rolling Mills of Bengal Ltd. 1988 TaxPub(DT) 0349 (Cal-HC)
Followed Cowasji & Sons v. CIT 1987 TaxPub(DT) 1145 (MP-HC)
Applied CIT v. Laxmi Sugar & Oil Mills Ltd. 1987 TaxPub(DT) 0767 (All-HC)
Followed CIT v. Pearey Lal & Sons P. Ltd. 1986 TaxPub(DT) 1198 (SC)
Applied CIT v. Andhra Prabha (P) Ltd. 1986 TaxPub(DT) 1194 (SC)
Followed D.V. Bapat, Income Tax Officer v. Tata Iron & Steel Co. Ltd. 1986 TaxPub(DT) 1192 (SC)
Followed CIT v. Canning Mitra Phoenix P. Ltd. 1986 TaxPub(DT) 1188 (SC)
Approved on CIT v. New Swadeshi Mills of Ahmedabad Ltd. 1984 TaxPub(DT) 0493 (Cal-HC)
Affirmed on CIT v. Shree Sajjan Mills Ltd. 1984 TaxPub(DT) 0367 (MP-HC)
Approved on Peoples Engineering & Motor Works Ltd. v. CIT 1981 TaxPub(DT) 0693 (Cal-HC)
Distinguished on CIT v. High Land Produce Co. Ltd. 1976 TaxPub(DT) 0425 (Ker-HC)
Relied on Indian Molasses Co. Ltd. v. CIT 1959 TaxPub(DT) 0170 (SC)
 
The Tax Publishers1985 TaxPub(DT) 1362 (SC) : (1985) 156 ITR 0585 : (1985) 049 CTR 0193 : (1985) 023 TAXMAN 0037

ShreeSajjan Mills Ltd. v. Commissioner of Income Tax, M.P. & Anr.

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