Case Laws Analysis Followed on ACIT v. Pride Residency (P) Ltd. 2022 TaxPub(DT) 0053 (Del-Trib) Followed on Mani Square Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3121 (Kol-Trib) Followed on CIT v. Harrisons Malayalam Ltd. 2019 TaxPub(DT) 7180 (Ker-HC) Followed on Vertex Customer Management India Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 4656 (Del-Trib) Referred on ACIT v. Sindhu Trade Links Ltd. & Vice-Versa 2018 TaxPub(DT) 2948 (Del-Trib) Applied on Rayala Corporation (P) Ltd. v. Asstt. CIT 2016 TaxPub(DT) 3682 (SC) Relied on CIT v. Renuga Textiles Mills Ltd. 2013 TaxPub(DT) 0032 (Mad-HC) Followed on Spice Infotainment Ltd. v. CIT 2012 TaxPub(DT) 1030 (Del-HC) Followed CIT v. Saurashtra Packaging (P) Ltd. 2003 TaxPub(DT) 0354 (Guj-HC) Distinguished L.M. Devare, Liquidator of Bank of Karad Ltd. v. CIT 1998 TaxPub(DT) 1423 (Bom-HC) Set aside on CIT v. Saraswati Industrial Syndicate Ltd. 1982 TaxPub(DT) 0125 (P&H-HC) Relied on CIT v. Hukumchand Mohanlal 1971 TaxPub(DT) 0393 (SC) Relied on Pannalal Girdharilal v. CIT 1971 TaxPub(DT) 0311 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1990 TaxPub(DT) 1328 (SC) : (1990) 186 ITR 0278 : (1990) 088 CTR 0061 : (1990) 053 TAXMAN 0092 SUBSCRIBE FOR FULL CONTENT
SUBSCRIBE FOR FULL CONTENT