Case Laws Analysis
Relied on ITO v. Value Pharma Retail (Hyd) (P) Ltd. 2021 TaxPub(DT) 6616 (Hyd-Trib)
Followed on Vijayeta Buildcon (P) Ltd. v. ACIT 2020 TaxPub(DT) 4588 (Jp-Trib)
Followed on Swapanlok Appartment (P) Ltd. v. DCIT 2020 TaxPub(DT) 1135 (Jp-Trib)
Relied on Seikh Nizamuddin v. ACIT 2019 TaxPub(DT) 6771 (Kol-Trib)
Followed on Subhash Ghosh v. ACIT 2019 TaxPub(DT) 1604 (Kol-Trib)
Relied on Lord Krishna Dwellers (P) Ltd. v. DCIT 2019 TaxPub(DT) 0895 (Del-Trib)
Followed on Ayub Ali v. ACIT 2018 TaxPub(DT) 6056 (Jp-Trib)
Referred on Pr. CIT v. Lord Chloro Alkali Ltd. 2018 TaxPub(DT) 4989 (Raj-HC)
Relied on A. Daga Royal Arts v. ITO 2018 TaxPub(DT) 2971 (Jp-Trib)
Relied on ITO v. Pranav Towers 2016 TaxPub(DT) 5071 (Del-Trib)
Distinguished on R. Srinivas Raju v. Asstt. CIT 2016 TaxPub(DT) 3345 (Bang-Trib)
Relied on CIT v. The Solution 2016 TaxPub(DT) 1925 (Raj-HC)
Relied on Rampada Panda v. ITO 2015 TaxPub(DT) 5075 (Kol-Trib)
Relied on Prathamik Krishi Pattin Sahakari Bank Ltd. v. ITO 2015 TaxPub(DT) 1629 (Panaji-Trib)
Followed on ITO v. Rajesh A. Boricha 2014 TaxPub(DT) 4252 (Rkt-Trib)
Relied on ITO v. Padigela Rajeshwar Ginning Industries 2014 TaxPub(DT) 3418 (Hyd-Trib)
Applied on Anupam Tele Services v. ITO 2014 TaxPub(DT) 1537 (Guj-HC)
Followed on Anupam Tele Services v. ITO 2014 TaxPub(DT) 1537 (Guj-HC)
Distinguished on Vaishali Builders & Colonizers v. Addl. CIT 2012 TaxPub(DT) 2832 (Jod-Trib)
Followed on CIT v. Raja Pal Automobiles 2010 TaxPub(DT) 0564 (All-HC)
Relied on Shanti Ram Mehata v. Asstt. CIT 2009 TaxPub(DT) 1538 (Kol-Trib)
Relied on Hyderabad Race Club v. Jt. CIT 2009 TaxPub(DT) 0894 (Hyd-Trib)
Relied CIT v. Rhydburg Pharmaceuticals Ltd. 2004 TaxPub(DT) 1295 (Del-HC)
Relied CIT v. J. Rajmohan Pillai 2004 TaxPub(DT) 0884 (Ker-HC)
Relied CIT v. Mrinalini V. Sarabhai 2004 TaxPub(DT) 0735 (Guj-HC)
Followed Kamath Marbles v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0877 (Ker-HC)
Applied CIT & Anr. v. Suresh Kumar Agarwal 2001 TaxPub(DT) 1058 (All-HC)
Applied Chamundi Granites (P) Ltd. v. Deputy CIT & Anr. 2000 TaxPub(DT) 1314 (Karn-HC)
Applied Dulichand Gulzari Lal Jain v. Union of India & Ors. 1997 TaxPub(DT) 0722 (MP-HC)
Relied CIT v. Chaudhary & Co. 1996 TaxPub(DT) 0494 (All-HC)
Relied CIT v. Brij Mohan Singh & Co 1994 TaxPub(DT) 0874 (P&H-HC)
Followed Nathalal Jethalal v. CIT 1993 TaxPub(DT) 0557 (Guj-HC)
Overruled on CIT v. Hardware Exchange 1991 TaxPub(DT) 1322 (Gau-HC)
Approved on Akash Films v. CIT 1991 TaxPub(DT) 0975 (Karn-HC)
Approved on Venkata Satyanarayana Timber Depot v. CIT 1987 TaxPub(DT) 1172 (AP-HC)
Approved on Fakri Automobiles v. CIT 1986 TaxPub(DT) 0734 (Raj-HC)
Approved on Kanti Lal Purshottam & Co. v. CIT 1985 TaxPub(DT) 1036 (Raj-HC)
Affirmed on Attar Singh Gurmukh Singh v. Income Tax Officer 1982 TaxPub(DT) 0164 (P&H-HC)
Affirmed on CIT v. Avtar Singh & Sons 1981 TaxPub(DT) 0674 (P&H-HC)
Approved on CIT v. Kishan Chand Maheshwari Dass 1980 TaxPub(DT) 0732 (P&H-HC)
Affirmed on CIT v. Kishan Chand Maheshwari Dass 1980 TaxPub(DT) 0732 (P&H-HC)
Approved on CIT v. New Light Tin Manufacturing Co. 1980 TaxPub(DT) 0711 (P&H-HC)
Approved on P.R. Textiles v. CIT 1980 TaxPub(DT) 0353 (Ker-HC)
Approved on CIT v. Salem Bank Ltd. 1979 TaxPub(DT) 0995 (Mad-HC)
Approved on Ratan Udyog v. Income Tax Officer 1977 TaxPub(DT) 0868 (All-HC)
Approved on Sajowanlal Jaiswal v. CIT 1976 TaxPub(DT) 0604 (Ori-HC)
Affirmed on Sajowanlal Jaiswal v. CIT 1976 TaxPub(DT) 0604 (Ori-HC)
Approved on U.P. Hardware Store v. CIT 1976 TaxPub(DT) 0550 (All-HC)
Affirmed on U.P. Hardware Store v. CIT 1976 TaxPub(DT) 0550 (All-HC)
Approved on Mudiam Oil Co. & Ors. v. Income Tax Officer & Ors. 1973 TaxPub(DT) 0051 (AP-HC)
 
The Tax Publishers1991 TaxPub(DT) 1528 (SC) : (1991) 191 ITR 0667 : (1991) 097 CTR 0251 : (1991) 059 TAXMAN 0011

Attar Singh Gurmukh Singh Etc. v. ITO

INCOME TAX

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