Case Laws Analysis Relied on Asstt. CIT v. Bhola Ram Papers & Powers (P) Ltd. 2022 TaxPub(DT) 0794 (Pat-Trib) Relied on Arohul Foods (P) Ltd. v. ACIT 2021 TaxPub(DT) 4310 (Luck-Trib) Relied on Zaveri & Company (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 3650 (Guj-HC) Followed on Krishna Ramesh Sharma v. Dy. CIT 2021 TaxPub(DT) 0627 (Mum-Trib) Relied on Max Ventures Investments Holdings (P) Ltd. v. ITO & Anr. 2019 TaxPub(DT) 2546 (Del-HC) Relied on India Power Corporation Ltd. v. DCIT & Ors. 2019 TaxPub(DT) 0247 (Cal-HC) Followed on Sun Direct TV (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 6683 (Mad-HC) Relied on South Asia FM Ltd. v. Asstt. CIT 2018 TaxPub(DT) 6680 (Mad-HC) Relied on Sonia Gandhi v. Asstt. CIT 2018 TaxPub(DT) 5844 (Del-HC) Followed on Sairam Commercial (P) Ltd. v. UOI & Ors. 2018 TaxPub(DT) 5350 (All-HC) Followed on Keshav Lila v. Asstt. CIT 2018 TaxPub(DT) 2386 (Ind-Trib) Applied on S.C. Johnson Products (P) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5318 (Del-HC) Relied on Greenwell Orchard v. ITO 2017 TaxPub(DT) 1671 (Guj-HC) Followed on ABB India Ltd. v. Jt. CIT 2016 TaxPub(DT) 4543 (Bang-Trib) Relied on Praful Somabhai Patel (HUF) v. ITO 2016 TaxPub(DT) 4143 (Guj-HC) Relied on CIT v. Vishishth Chay Vyapar Ltd. 2015 TaxPub(DT) 5085 (Del-HC) Relied on ITO v. Ms. Shubhashri Panicker 2015 TaxPub(DT) 2666 (Jp-Trib) Applied on CIT & Ors. v. Velocient Technologies Ltd. & Ors. 2015 TaxPub(DT) 2310 (Del-HC) Distinguished on Ochhavlal M. Maheswari v. ITO 2015 TaxPub(DT) 0964 (Guj-HC) Distinguished on Shree Om Builders and Colonizers v. Asstt. CIT 2013 TaxPub(DT) 1687 (Raj-HC) Relied on ITO v. Contel Medicare Systems (P.) Ltd. 2013 TaxPub(DT) 0263 (Del-Trib) Followed on Doshi Housing Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0187 (Mad-HC) Distinguished on ITO v. Vijendra Kumar 2012 TaxPub(DT) 3298 (Del-Trib) Relied on Rotary Club of Ahmedabad v. Asstt. CIT 2011 TaxPub(DT) 1755 (Guj-HC) Relied on AGR Investment Ltd. v. Addl. CIT & Anr. 2011 TaxPub(DT) 0812 (Del-HC) Relied on Ashutosh Bhargava v. Dy. CIT 2011 TaxPub(DT) 0538 (Jp-Trib) Relied on Janak Dehydration (P) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 2292 (Ahd-Trib) Relied on CIT v. Nalwa Sons Investments Ltd. 2010 TaxPub(DT) 2208 (Del-HC) Distinguished on Haryana Acrylic Manufacturing Company v. CIT & Anr. 2009 TaxPub(DT) 1007 (Del-HC) Relied on on ITO v. Jagdish Prasad Gupta 2009 TaxPub(DT) 0665 (Del-Trib) Distinguished on CIT v. Smt. Jyoti Devi 2008 TaxPub(DT) 2128 (Raj-HC) Relied on CIT v. Rajindra Rosin & Turpentine Industries 2008 TaxPub(DT) 0378 (P&H-HC) Distinguished Devidayal Rolling Mills & Anr. v. Y.R. Saini, Assistant CIT & Ors. 2006 TaxPub(DT) 1696 (Bom-HC) Relied CIT v. Kerala State Cashew Development Corporation Ltd. 2006 TaxPub(DT) 1500 (Ker-HC) Relied Raunaq Finance Ltd. v. Joint CIT 2005 TaxPub(DT) 0331 (Raj-HC) Followed Shri Pal Jain v. Income Tax Officer 2004 TaxPub(DT) 1539 (P&H-HC) Distinguished Biswanath Tea Co. Ltd. v. Deputy CIT 2004 TaxPub(DT) 1377 (Cal-HC) Relied Income Tax Officer & Ors. v. Shree Bajrang Commercial Company (P) Ltd. 2004 TaxPub(DT) 0127 (Cal-HC) Distinguished Simplex Concrete Piles (India) Ltd. v. Deputy CIT & Ors. 2003 TaxPub(DT) 1180 (Cal-HC) Relied Deputy Director of Income-tax (Investigation) & Ors. v. Mahesh Kumar Agarwal 2003 TaxPub(DT) 1061 (Cal-HC) Relied Devgon Rice & General Mills v. CIT & Anr. 2003 TaxPub(DT) 0959 (P&H-HC) Relied Swaraj Engine Ltd. v. Assistant CIT & Anr. 2003 TaxPub(DT) 0409 (P&H-HC) Distinguished G.N. Shaw (Wine) (P) Ltd. Vs. Income Tax Officer & Anr. v. 2003 TaxPub(DT) 0275 (Cal-HC) Relied CIT v. Siva Traders 2002 TaxPub(DT) 1264 (Ker-HC) Distinguished Assistant CIT v. Sarvamangala Properties 2002 TaxPub(DT) 1022 (Cal-HC) Followed Ispat Industries Ltd. v. Deputy CIT 2002 TaxPub(DT) 0651 (Cal-HC) Relied Hindustan Aluminium Corporation Ltd. v. Income Tax Officer & Ors. 2002 TaxPub(DT) 0435 (Cal-HC) Relied Gurera Gas Cylinders (P) Ltd. v. CIT & Anr. 2002 TaxPub(DT) 0138 (P&H-HC) Relied Ved Parkash Nagori v. Income Tax Officer 2001 TaxPub(DT) 1417 (P&H-HC) Applied G. Sukesh v. Deputy CIT 2001 TaxPub(DT) 1181 (Ker-HC) Relied Bhajan Lal v. CIT & Anr. 2001 TaxPub(DT) 0960 (P&H-HC) Relied Grover Nursing Home v. Income Tax Officer & Ors. 2001 TaxPub(DT) 0718 (P&H-HC) Relied Bal Ram Jakhar v. CIT 2001 TaxPub(DT) 0694 (P&H-HC) Relied Kapoor Brothers v. Union of India & Ors. 2001 TaxPub(DT) 0665 (Pat-HC) Relied Usha Beltron Ltd. & Anr. v. Joint CIT & Ors. 1999 TaxPub(DT) 1414 (Pat-HC) Applied Dr. Karni Singh Ji of Bikaner (Decd) v. Deputy CIT & Anr. 1999 TaxPub(DT) 1204 (Del-HC) Applied CIT v. Miss Eather P. Carvalho & Ors. 1999 TaxPub(DT) 0967 (Bom-HC) Relied P.K. Haldar & Co. v. CIT & Ors. 1999 TaxPub(DT) 0827 (Pat-HC) Distinguished Ranchi Handloom Emporium v. CIT & Anr. 1999 TaxPub(DT) 0783 (Pat-HC) Relied Bordubi Rice Flour & Oil Mills & Anr. v. Income Tax Officer & Ors. 1997 TaxPub(DT) 1101 (Gau-HC) Relied Srichand Lalchand Talreja v. CIT 1997 TaxPub(DT) 0594 (Bom-HC) Relied Sri Krishna (P) Ltd. Etc. v. Income Tax Officer & Ors. 1996 TaxPub(DT) 1220 (SC) Distinguished Dhanaraj Singh & Co. v. CIT & Anr. 1996 TaxPub(DT) 0093 (Pat-HC) Followed CIT v. Aditya Mills Ltd. 1995 TaxPub(DT) 0958 (Raj-HC) Applied Aditya Mills Ltd. v. Union of India & Ors. 1995 TaxPub(DT) 0846 (Raj-HC) Followed Assam Forest Products (P) Ltd. v. CIT 1995 TaxPub(DT) 0820 (SC) Relied Smt. Vasantibai N. Shah v. CIT 1995 TaxPub(DT) 0764 (Bom-HC) Applied CIT v. Jamnadas Dwarkadas & Co. 1994 TaxPub(DT) 1097 (Bom-HC) Relied Midland Fruit & Vegetable Products (India) (P) Ltd. v. CIT 1994 TaxPub(DT) 0995 (Del-HC) Followed Bachubhai Shantibhai & Bros. v. CIT 1994 TaxPub(DT) 0744 (Raj-HC) Relied M.D. Jewellers v. CIT 1994 TaxPub(DT) 0729 (Raj-HC) Applied P.M. Shah v. CIT 1994 TaxPub(DT) 0601 (Bom-HC) Relied on A.L.A. Firm v. CIT 1991 TaxPub(DT) 1170 (SC) Affirmed on Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1977 TaxPub(DT) 0741 (All-HC) Distinguished on Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Followed on CIT v. T.S.Pl.P. Chidambaram Chettiar 1971 TaxPub(DT) 0320 (SC) Distinguished on Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) Explained on Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) Explained on CIT v. Burlop Dealers Ltd. 1971 TaxPub(DT) 0313 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCA No. 1235 of 1977*1993 TaxPub(DT) 1453 (SC) : (1993) 203 ITR 0456 : (1993) 113 CTR 0436 : (1993) 069 TAXMAN 0627Phool Chand Bajrang Lal v. ITO SUBSCRIBE FOR FULL CONTENT
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