Case Laws Analysis Referred on CIT v. Jalan Hard Coke Ltd. 2018 TaxPub(DT) 4687 (Raj-HC) Followed on ACIT v. Gowthami Chemicals & Pesticides (P) Ltd. 2018 TaxPub(DT) 2745 (Visakhapatnam-Trib) Followed on ITO v. Riddhi Pharma Machiney Ltd. 2014 TaxPub(DT) 2988 (Ahd-Trib) Followed on CIT v. Nav Bharat Duplex Ltd. 2014 TaxPub(DT) 0729 (All-HC) Relied on Asstt. CIT v. Supertech Diamond Tools (P) Ltd. 2012 TaxPub(DT) 2156 (Jod-Trib) Followed on CIT & Anr. v. Mulberry Silk International Ltd. 2012 TaxPub(DT) 2066 (Karn-HC) Applied on Agrawal Coal Corporation (P) Ltd. v. Additional Commissioner of Income Tax 2012 TaxPub(DT) 0375 (Ind-Trib) Relied on Hindustan Inks & Resins Ltd. v. Dy. CIT 2011 TaxPub(DT) 2102 (Guj-HC) Relied on Bharti Syntex Ltd. v. Dy. CIT 2011 TaxPub(DT) 0828 (Jp-Trib) Relied on CIT & Anr. v. ASK Brothers Ltd. 2011 TaxPub(DT) 0168 (Karn-HC) Relied Barkha Synthetics Ltd. v. Assistant CIT 2006 TaxPub(DT) 0608 (Raj-HC) Followed Barkha Synthetics Ltd. v. Assistant CIT 2006 TaxPub(DT) 0608 (Raj-HC) Followed CIT v. Down Town Hospital (P) Ltd. 2004 TaxPub(DT) 1223 (Gau-HC) Explained Hindusthan Tea Trading Co. Ltd. v. CIT 2003 TaxPub(DT) 1102 (Cal-HC) Affirmed on CIT v. Steller Investment Ltd. 1991 TaxPub(DT) 1347 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0507 (SC) : (2001) 251 ITR 0263 : (2000) 164 CTR 0287 : (2001) 115 TAXMAN 0099Commissioner of Income Tax v. Steller Investment Ltd. SUBSCRIBE FOR FULL CONTENT