Case Laws Analysis Relied on Reliable Global Venture (P) Ltd. v. ITO 2022 TaxPub(DT) 1611 (Ind-Trib) Relied on ITO v. Parsoli Motor Works (P) Ltd. 2022 TaxPub(DT) 0193 (Ahd-Trib) Relied on B.K. Silk Mills (P). Ltd. v. ACIT 2021 TaxPub(DT) 4750 (Sur-Trib) Relied on Shilpa Polypack (P). Ltd. v. ITO 2021 TaxPub(DT) 3432 (Sur-Trib) Relied on Moongipa Development & Infrastructure Ltd. v. DCIT 2020 TaxPub(DT) 5611 (Mum-Trib) Relied on ACIT v. Bygging India (P) Ltd. 2020 TaxPub(DT) 4829 (Mum-Trib) Relied on Vodafone India Ltd. v. DCIT 2020 TaxPub(DT) 4676 (Mum-Trib) Followed on Tradelink Carrying (P.) Ltd. v. ITO 2020 TaxPub(DT) 0829 (Kol-Trib) Relied on Dy. CIT v. Blue Square Corporate Services (P.) Ltd. 2020 TaxPub(DT) 0477 (Mum-Trib) Relied on ITO v. Optima Webtech (P) Ltd. 2019 TaxPub(DT) 4484 (Del-Trib) Relied on Rajesh Kumar Bhardwaj v. ITO 2019 TaxPub(DT) 3629 (Del-HC) Relied on ITO v. Savitri Share & Securities (P) Ltd. 2019 TaxPub(DT) 3196 (Kol-Trib) Relied on Dy. CIT v. Kanchan India (P) Ltd. (Vice-Versa) 2019 TaxPub(DT) 2243 (Jp-Trib) Relied on ITO v. Anjali Millenium Tours Travels (P) Ltd. 2019 TaxPub(DT) 1958 (Mum-Trib) Relied on Floursih Builders & Developers (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1735 (Del-Trib) Relied on ITO v. Samaksh Infrastructure (P) Ltd. 2019 TaxPub(DT) 1709 (Kol-Trib) Relied on ITO v. Knowell Enterprises (P) Ltd. 2019 TaxPub(DT) 1573 (Mum-Trib) Applied on Pr. CIT v. Priyatam Plaschem (P) Ltd. 2019 TaxPub(DT) 1392 (Del-HC) Relied on ITO v. Banas Finance Ltd. 2019 TaxPub(DT) 0419 (Mum-Trib) Distinguished on ITO v. Sohail Financials Ltd 2018 TaxPub(DT) 6558 (Del-Trib) Followed on ITO v. Iraisaa Developers (P) Ltd. 2018 TaxPub(DT) 6006 (Mum-Trib) Relied on ITO v. Splendour Villa Makers (P) Ltd. 2018 TaxPub(DT) 5942 (Kol-Trib) Followed on Pr. CIT v. Narang Construction & Finance (P) Ltd. 2018 TaxPub(DT) 5757 (Del-HC) Relied on Heat Flex Cables (P) Ltd. v. ITO 2018 TaxPub(DT) 5363 (Del-Trib) Referred on Asstt. CIT v. Mahavir Crimpers 2018 TaxPub(DT) 4855 (Ahd-Trib) Followed on ACIT & Anr. v. Superb Developers (P) Ltd. 2018 TaxPub(DT) 4567 (Del-Trib) Relied on ITO v. Wiz-Tech Solutions (P) Ltd. 2018 TaxPub(DT) 3845 (Kol-Trib) Followed on ACIT v. Gowthami Chemicals & Pesticides (P) Ltd. 2018 TaxPub(DT) 2745 (Visakhapatnam-Trib) Followed on Roshan Lal Ashok Kumar v. ITO 2018 TaxPub(DT) 2503 (Del-Trib) Distinguished on Pratik Syntex (P) Ltd. v. ITO 2018 TaxPub(DT) 2492 (Mum-Trib) Followed on Cornerstone Property Investments Pvt. Ltd. v. ITO 2018 TaxPub(DT) 1332 (Bang-Trib) Relied on Bhor Mal Dhansi Ram Ltd. v. ITO 2018 TaxPub(DT) 0919 (Del-Trib) Followed on ACIT v. Spectrum Coal & Power Ltd. 2018 TaxPub(DT) 0632 (Del-Trib) Relied on ACIT v. Spectrum Coal & Power Ltd. 2018 TaxPub(DT) 0632 (Del-Trib) Followed on ACIT v. TRN Energy (P) Ltd. & Vice-Versa 2018 TaxPub(DT) 0251 (Del-Trib) Distinguished on Matchless Glass Services (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5416 (Del-Trib) Applied on Associated Transrail Structure Ltd. v. Asstt. CIT 2017 TaxPub(DT) 4448 (Guj-HC) Relied on ACIT v. Oracle Granito (P) Ltd. 2017 TaxPub(DT) 1265 (Ahd-Trib) Followed on Pr. CIT v. Goodview Trading (P.) Ltd. 2017 TaxPub(DT) 0219 (Del-HC) Applied on CIT v. SVP Builders (India) Ltd. & Ors. 2015 TaxPub(DT) 5426 (Del-HC) Relied on ITO v. Superline Construction P. Ltd. 2015 TaxPub(DT) 5297 (Mum-Trib) Followed on ITO v. Vartman Securities & Services (P) Ltd. 2015 TaxPub(DT) 4150 (Del-Trib) Followed on Mangalore Ganesh Beedi Works v. CIT 2015 TaxPub(DT) 4100 (SC) Applied on CIT v. Well Worth Construction Udyog Ltd. 2015 TaxPub(DT) 2007 (Del-HC) Followed on CIT v. Pranav Foundations Ltd. 2015 TaxPub(DT) 1914 (Mad-HC) Followed on CIT v. E-Sudhir Reddy & Ors. 2014 TaxPub(DT) 4496 (AP-HC) Followed on ITO v. Riddhi Pharma Machiney Ltd. 2014 TaxPub(DT) 2988 (Ahd-Trib) Followed on ITO v. Anmol Marmo Grani (P.) Ltd. 2014 TaxPub(DT) 1250 (Jod-Trib) Followed on Asstt. Commissioner of Income-tax v. Dilip Constructions (P) Ltd. 2013 TaxPub(DT) 1029 (Ctk-Trib) Followed on CIT v. Som Tobacco India Ltd. 2012 TaxPub(DT) 3405 (All-HC) Followed on CIT v. Kamdhenu Steel & Alloys Ltd. 2012 TaxPub(DT) 1644 (Del-HC) Applied on Bharti Syntex Ltd. v. Dy. CIT 2011 TaxPub(DT) 0828 (Jp-Trib) Followed on CIT v. Rock Fort Metal & Minerals Ltd. 2011 TaxPub(DT) 0457 (Del-HC) Followed on CIT v. Dwarkadhish Investment (P) Ltd. 2011 TaxPub(DT) 0374 (Del-HC) Applied on CIT v. Hitkarni Prakashan Ltd. 2011 TaxPub(DT) 0245 (Jab-Trib) Relied on CIT & Anr. v. ASK Brothers Ltd. 2011 TaxPub(DT) 0168 (Karn-HC) Applied on Sarthak Securities Co. (P) Ltd. v. ITO 2010 TaxPub(DT) 2311 (Del-HC) Followed on CIT v. Victor Electrodes Ltd. 2010 TaxPub(DT) 1927 (Del-HC) Relied on Asstt. CIT v. Jagdamba Sponge (P) Ltd. 2010 TaxPub(DT) 0813 (Bilaspur-Trib) Relied on CIT v. Samir Bio-Tech (P) Ltd. 2010 TaxPub(DT) 0270 (Del-HC) Applied on ITO v. Orbital Communication (P) Ltd. 2009 TaxPub(DT) 1940 (Del-Trib) Followed on CIT v. Gangour Investment Ltd. 2009 TaxPub(DT) 1400 (Del-HC) Relied on Aquatech International Ltd. v. ITO 2008 TaxPub(DT) 2255 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0261 (SC) : (2009) 319 ITR 0005 : (2008) 216 CTR 0195 : (2008) 006 DTR 0308 CIT v. Lovely Exports (P) Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT
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