Case Laws Analysis Relied on KEMA India (P) Ltd. v. ITO 2022 TaxPub(DT) 2276 (Del-Trib) Followed on Dy. CIT v. Madhucon Sino Hydro JV 2021 TaxPub(DT) 6340 (Hyd-Trib) Relied on Jasper Auto Services (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 6321 (Hyd-Trib) Followed on Value Momentum Software Services (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 6228 (Hyd-Trib) Relied on Mamatha Divakar Shetty v. ITO 2021 TaxPub(DT) 6187 (Hyd-Trib) Applied on Late Shri Satpal Singh (Represented By Shri Satnam Singh) v. ACIT 2021 TaxPub(DT) 5605 (Jp-Trib) Relied on Dy. CIT v. KSK Energy Company (P) Ltd. 2021 TaxPub(DT) 5457 (Hyd-Trib) Relied on Thakur Infra Projects (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 5100 (Mum-Trib) Relied on ZTE Corp. v. Dy. CIT (International Taxation) 2021 TaxPub(DT) 3529 (Del-Trib) Relied on Ravinder Kumar Walia v. ITO 2021 TaxPub(DT) 3422 (Dehr-Trib) Applied on A.N. School Shiksha Samiti v. JCIT 2021 TaxPub(DT) 2916 (Jp-Trib) Followed on Kamala Shiva Kumar v. ITO 2021 TaxPub(DT) 2636 (Hyd-Trib) Relied on Unicity Health (P) Ltd. v. ITO 2021 TaxPub(DT) 2566 (Bang-Trib) Followed on Ajaz Farooqi v. Dy. CIT 2021 TaxPub(DT) 2450 (Hyd-Trib) Followed on Aurora Educational Society v. Pr. CIT 2021 TaxPub(DT) 2280 (Hyd-Trib) Relied on Rakesh Garg v. ITO 2021 TaxPub(DT) 1144 (Jp-Trib) Followed on Mahesh Yadav v. ITO 2021 TaxPub(DT) 1133 (Jp-Trib) Followed on Image Labels (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0570 (Bang-Trib) Relied on MBL Infrastructure Ltd. v. DCIT 2020 TaxPub(DT) 5268 (Kol-Trib) Followed on Swarnakanta Parida v. ITO 2020 TaxPub(DT) 4989 (Ctk-Trib) Followed on Canvera Digital Technologies (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4557 (Bang-Trib) Followed on K. Muniraju v. Pr. CIT 2020 TaxPub(DT) 4480 (Bang-Trib) Relied on Halimpure Sharanappa Premsagar v. ITO 2020 TaxPub(DT) 3625 (Bang-Trib) Relied on K.B. Mehta Construction (P) Ltd. v. DCIT 2020 TaxPub(DT) 3513 (Ahd-Trib) Followed on Shakti Hormann (P) Ltd. v. DCIT 2020 TaxPub(DT) 2203 (Hyd-Trib) Followed on Walvoil Fluid Power India (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 1876 (Bang-Trib) Relied on Mohan Bhawani v. ITO 2020 TaxPub(DT) 1309 (Ind-Trib) Relied on Autoliv India (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 0725 (Bang-Trib) Followed on VSL Steels Ltd. v. DCIT 2019 TaxPub(DT) 8472 (Bang-Trib) Followed on Asstt. CIT v. JSW Steel Ltd. 2019 TaxPub(DT) 8009 (Mum-Trib) Followed on Somashekar Venkataswamappa v. Asstt. CIT 2019 TaxPub(DT) 5284 (Bang-Trib) Relied on Chandraprabhuji Maharaj Jain v. Dy. CIT 2019 TaxPub(DT) 5222 (Mad-HC) Relied on Adarsh Hegde v. Dy. CIT 2019 TaxPub(DT) 5152 (Mum-Trib) Followed on Sapna Mukesh Thapar v. ITO 2019 TaxPub(DT) 5076 (Mum-Trib) Followed on Oriental Bank of Commerce v. DCIT 2019 TaxPub(DT) 3681 (Jp-Trib) Relied on Divisional Railway Manager v. Asstt. CIT (TDS) 2019 TaxPub(DT) 2267 (Jp-Trib) Relied on Gangambike v. ITO 2019 TaxPub(DT) 0618 (Bang-Trib) Relied on Maya C. Nair v. ITO 2018 TaxPub(DT) 8052 (Bang-Trib) Followed on Midas Polymer Compounds (P) Ltd. v. ACIT 2018 TaxPub(DT) 7340 (Coch-Trib) Followed on Raasi Associates v. ITO 2018 TaxPub(DT) 6477 (Hyd-Trib) Relied on Subhash Chand Nawal (HUF) v. ITO 2018 TaxPub(DT) 2562 (Jp-Trib) Followed on Prism Industries Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2493 (Ahd-Trib) Referred on DCIT v. Kerala Cricket Association 2018 TaxPub(DT) 1510 (Coch-Trib) Relied on Sangeeta Jagdish Keny v. ITO 2018 TaxPub(DT) 0075 (Mum-Trib) Relied on on Hosanna Ministries v. ITO 2017 TaxPub(DT) 0865 (Mad-HC) Followed on Ashok Kumar Shivpuri v. CIT 2015 TaxPub(DT) 3805 (Mum-Trib) Applied on Dy. CIT v. BMC Software India (P) Ltd. 2015 TaxPub(DT) 3573 (Pune-Trib) Followed on Blue Bird Forex Services (P) Ltd. v. ITO 2015 TaxPub(DT) 3437 (Mum-Trib) Relied on Ajmeer Sherriff & Co. v. ITO 2015 TaxPub(DT) 2770 (Mad-HC) Held on Sita Ram Sharma v. ITO 2015 TaxPub(DT) 2712 (Jp-Trib) Distinguished on Somerset Place Co-operative Housing Society Ltd. v. ITO 2015 TaxPub(DT) 1377 (Bom-HC) Relied on K.G.N.M.M.W. Educational Research & Analysis Society v. ITO 2015 TaxPub(DT) 1193 (Jp-Trib) Relied on Union Oils (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1116 (Ahd-Trib) Relied on Sri Biotech Laboratories India Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4320 (Hyd-Trib) Followed on Amtex Dye Chem Industries v. Asstt. CIT 2014 TaxPub(DT) 2787 (Ahd-Trib) Applied on Asstt. CIT v. Kapil Dev 2013 TaxPub(DT) 2805 (Del-Trib) Followed on Development Credit Bank Ltd. v. Dy. CIT 2013 TaxPub(DT) 2338 (Mum-Trib) Applied on Nosegay Public School Management Committee v. CIT 2013 TaxPub(DT) 0980 (Jod-Trib) Followed on Midas Polymer Compounds (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0739 (Ker-HC) Distinguished on Madhu Dadha v. Asstt. CIT 2009 TaxPub(DT) 1824 (Mad-HC) Applied on Sudha S. Trivedi v. ITO 2009 TaxPub(DT) 1479 (Mum-Trib) Relied on Jyoti Chemicals v. Dy. CIT 2009 TaxPub(DT) 1160 (Mum-Trib) Distinguished on Rahul Jee & Co. (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0534 (Del-Trib) Distinguished on Jindal Stainless Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0495 (Del-Trib) Relied on Smt. Varanandhini Raghavan. v. ITO 2008 TaxPub(DT) 1079 (Chen-Trib) Relied on Ganesh Chawala v. ITO 2008 TaxPub(DT) 0012 (Jp-Trib) Applied Dinesh Nagindas Shah v. CIT 2005 TaxPub(DT) 0360 (Guj-HC) Distinguished Vinay Extraction (P) Ltd. v. Vijay Khanna, CIT 2004 TaxPub(DT) 1732 (Guj-HC) Distinguished CIT v. Ram Mohan Kabra 2002 TaxPub(DT) 0051 (P&H-HC) Applied Prem Chand Bansal & Sons v. Income Tax Officer 1999 TaxPub(DT) 0916 (Del-HC) Followed Dr. V.V. Devsthale v. Income Tax Officer 1995 TaxPub(DT) 1062 (MP-HC) Applied Kerala State Drugs & Pharmaceuticals Ltd. v. CIT & Anr. 1994 TaxPub(DT) 1236 (Ker-HC) Followed Ashok Automobiles (Ranchi) Pvt. Ltd. v. State of Bihar 1988 TaxPub(DT) 0436 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1279 (SC) : (1987) 167 ITR 0471 : (1987) 062 CTR 0023Collector, Land Acquisition v. Mst. Katiji & Ors. SUBSCRIBE FOR FULL CONTENT