Case Laws Analysis Relied on ZF Steering Gear (I) Ltd. v. Dy. CIT 2022 TaxPub(DT) 1512 (Pune-Trib) Followed on Varij Builders (P) Ltd. v. ITO 2022 TaxPub(DT) 1443 (Ahd-Trib) Followed on Blossom Landeal (P) Ltd. v. DCIT 2022 TaxPub(DT) 1234 (Del-Trib) Followed on Green Orchard Farm Houses v. Dy. CIT 2022 TaxPub(DT) 0946 (Bang-Trib) Relied on Aptean India (P) Ltd. v. Dy. CIT 2022 TaxPub(DT) 0793 (Bang-Trib) Followed on Chandra Financial Services (P) Ltd. v. Asstt. CIT 2022 TaxPub(DT) 0745 (Mum-Trib) Followed on First Advantage Global Operating Centre (P) Ltd. v. Dy. CIT 2022 TaxPub(DT) 0711 (Bang-Trib) Relied on Dy. CIT v. Jubilant Foodworks Ltd. & (Vice-Versa) 2022 TaxPub(DT) 0708 (Del-Trib) Relied on Sukesh Gupta v. Asstt. CIT 2022 TaxPub(DT) 0540 (Hyd-Trib) Followed on Sukesh Gupta v. Asstt. CIT 2022 TaxPub(DT) 0540 (Hyd-Trib) Relied on Sling Media (P) Ltd. v. Dy. CIT 2022 TaxPub(DT) 0401 (Bang-Trib) Relied on Ferro Concrete Con. India (P). Ltd. v. DCIT 2021 TaxPub(DT) 5894 (Ind-Trib) Followed on Sri Prasad Nimmagadda v. Dy. CIT 2021 TaxPub(DT) 5835 (Hyd-Trib) Followed on S.M. Buildtech (P) Ltd. v. ITO 2021 TaxPub(DT) 5322 (Del-Trib) Followed on Rohitji Chanduji Thakore Chandanami Nivas Thakor Vas v. Dy. CIT 2021 TaxPub(DT) 5214 (Ahd-Trib) Relied on Reliance Industries Ltd. v. DCIT (LTU) 2021 TaxPub(DT) 4968 (Mum-Trib) Followed on CEA India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 4756 (Bang-Trib) Relied on Asstt. CIT v. Indofil Industries Ltd. 2021 TaxPub(DT) 4615 (Mum-Trib) Relied on Metropolis Healthcare Ltd. v. DCIT 2021 TaxPub(DT) 3969 (Del-Trib) Followed on Tata Capital Ltd. v. Dy. CIT 2021 TaxPub(DT) 3916 (Mum-Trib) Followed on Hyundai Construction Equipment India (P) Ltd. v. ACIT 2021 TaxPub(DT) 3833 (Pune-Trib) Relied on Textron India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 3523 (Bang-Trib) Relied on T. Nanda Kishore & Ors. v. Dy. CIT 2021 TaxPub(DT) 3521 (Hyd-Trib) Followed on Lokesh Machines Ltd. v. Jt. CIT 2021 TaxPub(DT) 3489 (Hyd-Trib) Relied on Inder Pal Singh Arora v. Dy. CIT 2021 TaxPub(DT) 3379 (Dehr-Trib) Followed on Dentsply India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 2988 (Del-Trib) Followed on Shrivallabh V. Shete v. DCIT 2021 TaxPub(DT) 2777 (Pune-Trib) Followed on ITD Cementation India Ltd. v. DCIT 2021 TaxPub(DT) 2689 (Mum-Trib) Followed on DCIT v. Indian Oil Petronas (P). Ltd. 2021 TaxPub(DT) 2511 (Kol-Trib) Followed on Abhishek Steel & Power Ltd. v. Dy. CIT 2021 TaxPub(DT) 2489 (Hyd-Trib) Followed on Aurora Educational Society v. Pr. CIT 2021 TaxPub(DT) 2280 (Hyd-Trib) Relied on Arvindbhai M. Patel v. DCIT 2021 TaxPub(DT) 2101 (Ahd-Trib) Followed on Om Prakash Modi v. DCIT 2021 TaxPub(DT) 1971 (Jp-Trib) Followed on Vinod Kumar v. Dy. CIT 2021 TaxPub(DT) 1931 (Del-Trib) Followed on Agro Tech Foods Ltd. v. Dy. CIT 2021 TaxPub(DT) 1893 (Hyd-Trib) Followed on Celltick Mobile Media (India) (P). Ltd. v. DCIT 2021 TaxPub(DT) 1748 (Mum-Trib) Followed on Petronet LNG Ltd. v. Dy. CIT 2021 TaxPub(DT) 1625 (Del-Trib) Followed on Bharat Rasayan Ltd. v. ACIT 2021 TaxPub(DT) 1537 (Del-Trib) Followed on Sensitive Vanijya (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 1328 (Kol-Trib) Followed on Kamalesh Shantilal Jain v. Asstt. CIT 2021 TaxPub(DT) 1072 (Chen-Trib) Followed on Navin Malde v. ACIT 2021 TaxPub(DT) 1043 (Ind-Trib) Relied on Golf View Homes Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0960 (Bang-Trib) Relied on ACIT v. Puranmal Food India (P) Ltd. 2021 TaxPub(DT) 0585 (Del-Trib) Relied on Dy. CIT v. Dr. Kusum Nangia 2021 TaxPub(DT) 0582 (Del-Trib) Relied on Overseas Polymers (P) Ltd. v. ACIT 2021 TaxPub(DT) 0496 (Mum-Trib) Relied on Dish TV India Ltd. v. Dy. CIT 2021 TaxPub(DT) 0441 (Del-Trib) Followed on Asstt. CIT v. C. Aswathanarayana 2021 TaxPub(DT) 0438 (Bang-Trib) Followed on RBJ Infratech (P) Ltd. v. ITO 2021 TaxPub(DT) 0398 (Del-Trib) Followed on Ram Niwas Jain v. ITO 2021 TaxPub(DT) 0209 (Del-Trib) Relied on Moidus Medicare (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0203 (Ker-HC) Followed on Ambuja Housing & Urban Infrastructure Co. Ltd. v. DCIT 2021 TaxPub(DT) 0057 (Kol-Trib) Relied on Puspanjali Mishra v. ITO 2020 TaxPub(DT) 5601 (Ctk-Trib) Followed on Boutique International (P) Ltd. v. ITO 2020 TaxPub(DT) 5520 (Del-Trib) Followed on Baroda Industries (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 5053 (Mum-Trib) Followed on Anant Raj Ltd. v. Dy. CIT 2020 TaxPub(DT) 5007 (Del-Trib) Followed on Eminent Computers (P) Ltd. v. ITO 2020 TaxPub(DT) 4933 (Del-Trib) Relied on Vijayeta Buildcon (P) Ltd. v. ACIT 2020 TaxPub(DT) 4588 (Jp-Trib) Followed on Tata Consultancy Services Ltd. v. DCIT 2020 TaxPub(DT) 4585 (Mum-Trib) Relied on MKJ Enterprises Ltd. v. Dy. CIT 2020 TaxPub(DT) 4174 (Kol-Trib) Relied on Savas Engineering Company (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 4008 (Pune-Trib) Followed on DCIT v. Alstom India Ltd. 2020 TaxPub(DT) 3881 (Mum-Trib) Relied on Sarvodaya Credit Co-Operative Society Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3783 (Bang-Trib) Followed on Jat Shiksha Samiti v. ITO 2020 TaxPub(DT) 3655 (Chd-Trib) Followed on Kandhari Infrastructure (P) Ltd. v. ACIT 2020 TaxPub(DT) 3283 (Chd-Trib) Followed on Odisha Aqua Traders & Marine Exporters (P) Ltd. v. ACIT 2020 TaxPub(DT) 2928 (Ctk-Trib) Followed on Futura Polyster Ltd. v. ITO 2020 TaxPub(DT) 2895 (Mum-Trib) Supported by on Dy. CIT v. Piramal Enterprises Ltd. 2020 TaxPub(DT) 2855 (Mum-Trib) Supported in Dy. CIT v. Piramal Enterprises Ltd. 2020 TaxPub(DT) 2855 (Mum-Trib) Followed on Palaparthy Srilakshmi v. ITO 2020 TaxPub(DT) 2854 (Hyd-Trib) Relied on Surat Singh v. ITO 2020 TaxPub(DT) 2343 (Del-Trib) Followed on Sachinder Mohan Mehta v. ACIT 2020 TaxPub(DT) 1807 (Del-Trib) Distinguished on Thaniyam Panchayath Service Co-Operative Bank Ltd. v. ITO 2020 TaxPub(DT) 1139 (Coch-Trib) Followed on Jagdish Prasad Sharma v. ITO 2020 TaxPub(DT) 1004 (Del-Trib) Relied on H.P. Singh & Ors. v. ITO 2019 TaxPub(DT) 6723 (Chd-Trib) Followed on Sanjeev Sablok v. ITO 2019 TaxPub(DT) 5889 (Ranchi-Trib) Relied on Pushpendra Singh v. ITO 2019 TaxPub(DT) 5532 (Agra-Trib) Followed on Surendra Solvent Oils (P) Ltd. v. ITO 2019 TaxPub(DT) 5179 (Visakhapatnam-Trib) Followed on Surya Anjaneya Industries v. ITO 2019 TaxPub(DT) 5091 (Visakhapatnam-Trib) Followed on Rishabh Buildwell (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5073 (Del-Trib) Relied on Jain Kasur Parivar Trust v. CIT 2019 TaxPub(DT) 4880 (Asr-Trib) Relied on Himuda Nigam Vihar v. ACIT 2019 TaxPub(DT) 3738 (Chd-Trib) Followed on Volvo India (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 3149 (Bang-Trib) Relied on ACIT v. R.J. Corp Ltd. 2019 TaxPub(DT) 2604 (Del-Trib) Relied on Suresh Kumar Jain v. ITO 2019 TaxPub(DT) 1641 (Del-Trib) Followed on SSIPL Luxury Fashion (P) Ltd. v. ITO 2019 TaxPub(DT) 1592 (Del-Trib) Followed on Shalini Agarwal v. ITO 2019 TaxPub(DT) 1487 (Kol-Trib) Relied on Sree Murali Mohana Boiled & Raw Rice Mill (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 0595 (Visakhapatnam-Trib) Followed on Simran. K. Sayyed v. ITO 2019 TaxPub(DT) 0557 (Bang-Trib) Relied on Sudhir Menon v. ACIT 2019 TaxPub(DT) 0398 (Mum-Trib) Relied on GMR Energy Trading Ltd. v. Dy. CIT 2019 TaxPub(DT) 0318 (Bang-Trib) Relied on Dalmia Cement Ventures Ltd. v. DCIT 2018 TaxPub(DT) 7863 (Del-Trib) Followed on Mahagun India (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7088 (Del-Trib) Relied on Karnataka Co-Operative Oil Seeds Growers Federation Ltd. v. ACIT 2018 TaxPub(DT) 6997 (Bang-Trib) Relied on Tata Motors Ltd. v. ACIT 2018 TaxPub(DT) 6623 (Mum-Trib) Relied on Skylark Build v. ACIT 2018 TaxPub(DT) 6560 (Mum-Trib) Relied on Rajkumar Dammani v. ITO 2018 TaxPub(DT) 6483 (Rai-Trib) Followed on Raj Kumar Baid v. DCIT 2018 TaxPub(DT) 6068 (Kol-Trib) Followed on Europa Chemicals (P.) Ltd. v. ITO 2018 TaxPub(DT) 5369 (Mum-Trib) Followed on Prathvi Pal Dhabhai v. ITO 2018 TaxPub(DT) 5220 (Jp-Trib) Followed on Mehta Emporium Jewellers v. ITO 2018 TaxPub(DT) 3824 (Mum-Trib) Followed on Suveer Arenja v. ITO 2018 TaxPub(DT) 2472 (Del-Trib) Followed on Country Club Hospitality & Holidays Ltd. v. Addl. CIT & Vice-Versa 2018 TaxPub(DT) 2361 (Hyd-Trib) Followed on Alcatel-Lucent India Ltd. v. ACIT 2018 TaxPub(DT) 2342 (Del-Trib) Referred on ESS Distribution (Mauritius) SNC ET Compagnie v. ADIT 2018 TaxPub(DT) 2275 (Del-Trib) Followed on Late Laxmi Narayan Tak v. ACIT 2018 TaxPub(DT) 2228 (Jp-Trib) Relied on Sumeet Chopra v. ACIT 2018 TaxPub(DT) 2216 (Del-Trib) Followed on Maharashtra Labour Welfare Board v. ITO 2017 TaxPub(DT) 5207 (Mum-Trib) Relied on on Pr. CIT v. UTI Bank Ltd. 2017 TaxPub(DT) 4867 (Guj-HC) Relied on CIT v. Abhinitha Foundation (P.) Ltd. 2017 TaxPub(DT) 1942 (Mad-HC) Relied on Pr. CIT v. Modinagar Rolls Ltd. 2017 TaxPub(DT) 1526 (All-HC) Relied on Rajasthan Explosives & Chemicals Ltd. v. JCIT 2017 TaxPub(DT) 1420 (Jp-Trib) Relied on DPSC Ltd. v. Dy. CIT 2016 TaxPub(DT) 2847 (Kol-Trib) Referred on Tata Sons Ltd. v. Asstt. CIT 2016 TaxPub(DT) 2145 (Mum-Trib) Followed on Jazzy Creations Pvt. Ltd. v. ITO 2016 TaxPub(DT) 1588 (Mum-Trib) Relied on Krishna Bhimrao Gokhale v. ITO 2016 TaxPub(DT) 0927 (Pune-Trib) Followed on J.P. Morgan Services India P. Ltd. v. ITO & Ors. 2016 TaxPub(DT) 0848 (Mum-Trib) Relied on Vardai Overseas (P) Ltd. v. ITO 2016 TaxPub(DT) 0314 (Del-Trib) Applied on Sachin A. Mehta v. DCIT 2015 TaxPub(DT) 4985 (Kol-Trib) Relied on Lakshmi Singh v. Dy. CIT 2015 TaxPub(DT) 4520 (Panaji-Trib) Relied on JCIT v. State Bank of Mysore 2015 TaxPub(DT) 4415 (Bang-Trib) Relied on Six Sigma Gases India (P) Ltd. v. ACIT 2015 TaxPub(DT) 4122 (Mum-Trib) Followed on Fast Booking (I) (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 3589 (Del-HC) Followed on G.R. Commercial (P) Ltd. v. ITO 2015 TaxPub(DT) 3266 (Del-Trib) Applied on Kerala Minerals & Metals Ltd. v. CIT 2015 TaxPub(DT) 2628 (Ker-HC) Followed on Rajesh C. Gupta v. Asstt. CIT 2015 TaxPub(DT) 1817 (Mum-Trib) Relied on Ashok Anand v. CIT 2015 TaxPub(DT) 1023 (Pune-Trib) Applied on Asstt. CIT v. Sonai Engineering (P) Ltd. 2015 TaxPub(DT) 0161 (Pune-Trib) Followed on Ramco Cements Ltd. v. Dy. CIT 2015 TaxPub(DT) 0014 (Mad-HC) Followed on Thyssenkrupp Elevator (India) (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0010 (Del-Trib) Relied on Dy. CIT v. Ansal Housing & Construction Ltd. 2014 TaxPub(DT) 4850 (Del-Trib) Followed on CIT v. Compagne Indo Francaise BE Commerce (P) Ltd. 2014 TaxPub(DT) 4240 (AP-HC) Followed on G.V.K. Industries Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4050 (Hyd-Trib) Relied on CIT v. Mitesh Impex 2014 TaxPub(DT) 2620 (Guj-HC) Relied on Mahindra & Mahindra Ltd. v. Dy. CIT 2014 TaxPub(DT) 1869 (Mum-Trib) Followed on CIT v. Sanghamitra Bharali 2014 TaxPub(DT) 0422 (Gau-HC) Applied on Krishak Bharti Co-operative Ltd. v. Dy. CIT 2013 TaxPub(DT) 2275 (Del-HC) Distinguished on Asstt. CIT v. Karur Vysya Bank Ltd. 2013 TaxPub(DT) 2002 (Chen-Trib) Distinguished on CIT v. Nirmal Bansal & Anr. 2013 TaxPub(DT) 1661 (Del-HC) Relied on Asstt. CIT v. Geno Pharmaceuticals Ltd. 2013 TaxPub(DT) 1435 (Bom-HC) Relied on Dy. CIT v. Sulzer India Ltd. 2012 TaxPub(DT) 2760 (Mum-Trib) Distinguished on Raj Rani Gulati v. CIT 2012 TaxPub(DT) 1905 (All-HC) Followed on Dy. CIT v. Cosmo Films Ltd. & Ors. 2012 TaxPub(DT) 1094 (Del-Trib) Relied on Convergys India Services (P.) Ltd. v. Dy. CIT 2012 TaxPub(DT) 0722 (Del-Trib) Relied on Dy. CIT v. B.J.D. Paper Products 2012 TaxPub(DT) 0446 (Luck-Trib) Followed on Sushil Kumar Das v. ITO 2011 TaxPub(DT) 1770 (Kol-Trib) Followed on Aditya Birla Nuvo Ltd., Formerly Indian Rayon and Industries Ltd. v. Asstt. CIT 2011 TaxPub(DT) 1443 (Mum-Trib) Followed on Givaudan Flavours India (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 0966 (Mum-Trib) Relied on Nippo Batteries Co. Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0203 (Chen-Trib) Relied on Jora Singh v. ITO 2010 TaxPub(DT) 2066 (Luck-Trib) Relied on Asstt. CIT v. Precot Meridian Ltd. 2010 TaxPub(DT) 1689 (Chen-Trib) Followed on ITO v. Vintage Distillers Ltd. 2010 TaxPub(DT) 1409 (Del-Trib) Relied on Anand Shankar Mittal v. Dy. CIT 2010 TaxPub(DT) 1280 (Jp-Trib) Distinguished on ITO v. Neetee Clothing (P) Ltd. 2010 TaxPub(DT) 1256 (Del-Trib) Relied on Shree Balaji Alloys v. ITO 2010 TaxPub(DT) 1057 (Asr-Trib) Followed on S. Kumars Tyre Manufacturing Co. Ltd. v. CIT (No. 1) 2009 TaxPub(DT) 1870 (MP-HC) Applied on Dy. CIT v. Allied Leather Finishers (P) Ltd. 2009 TaxPub(DT) 1659 (Luck-Trib) Applied on Cairn Energy India (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 1481 (Chen-Trib) Relied on Daimlerchrysler India (P) Ltd. v. Dy. CIT 2009 TaxPub(DT) 1349 (Pune-Trib) Followed on DCW Ltd. v. Dy. CIT 2009 TaxPub(DT) 1329 (Mum-Trib) Distinguished on Jay Bharat Co-op Hsg Society Ltd. v. ITO 2009 TaxPub(DT) 1306 (Mum-Trib) Distinguished on Export Credit Guarantee Corpn. (India) Ltd. v. ITO 2009 TaxPub(DT) 1243 (Mum-Trib) Applied on CIT v. Smt. Madhu Patani 2009 TaxPub(DT) 1025 (Ker-HC) Followed on Jehangir H.C. Jehangir v. ITO 2009 TaxPub(DT) 1003 (Mum-Trib) Distinguished on Dalmia Dairy Industries Ltd. v. CIT 2009 TaxPub(DT) 0688 (Del-HC) Relied on Asstt. CIT v. Niko Resources Ltd. 2009 TaxPub(DT) 0366 (Ahd-Trib) Followed on Pan Drugs Ltd. v. Dy. CIT 2009 TaxPub(DT) 0246 (Adh-Trib) Followed on Navbharat Enterprises (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0142 (Hyd-Trib) Applied on Automated Securities Clearance Inc. v. ITO 2008 TaxPub(DT) 2288 (Pune-Trib) Relied on Smt. Surinder Kaur v. ITO 2008 TaxPub(DT) 2102 (Luck-Trib) Followed on Newgen Software Technologies Ltd. v. Asstt. CIT 2008 TaxPub(DT) 1968 (Del-Trib) Relied on Khanna Watches Ltd. v. Dy. CIT 2008 TaxPub(DT) 0030 (Chd-Trib) Relied The Assam Tribune v. CIT & Anr. 2006 TaxPub(DT) 1599 (Gau-HC) Relied Deputy CIT v. Turquoise Investment & Finance Ltd. 2006 TaxPub(DT) 1536 (MP-HC) Distinguished Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Followed West Bengal State Electricity Board v. Deputy CIT & Anr. 2005 TaxPub(DT) 1451 (Cal-HC) Applied CIT v. Mayur Foundation 2005 TaxPub(DT) 1142 (Guj-HC) Followed Ooppootil Kurien & Co. (P) Ltd. v. CIT 2004 TaxPub(DT) 0343 (Ker-HC) Followed Wilson Industries v. CIT 2003 TaxPub(DT) 0425 (Mad-HC) Followed CIT v. Ashok Leyland Ltd. 2002 TaxPub(DT) 0352 (Mad-HC) Applied Orissa Cement Ltd. v. CIT 2001 TaxPub(DT) 1377 (Del-HC) Followed Gedore Tools (P) Ltd. v. CIT 1999 TaxPub(DT) 1189 (Del-HC) Followed CIT v. Dhanalakshmi Mills Ltd. 1999 TaxPub(DT) 0338 (Mad-HC) Applied on Jute Corporation of India Ltd. v. CIT & Anr. 1991 TaxPub(DT) 0505 (SC) Overruled on CIT v. Cellulose Products of India Ltd. 1985 TaxPub(DT) 0441 (Guj-HC) Overruled on CIT v. Anand Prasad & Ors. 1981 TaxPub(DT) 0771 (Del-HC) Disapproved on CIT v. Karamchand Premchand (P) Ltd. 1969 TaxPub(DT) 0180 (Guj-HC) Overruled on CIT v. Karamchand Premchand (P) Ltd. 1969 TaxPub(DT) 0180 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1998 TaxPub(DT) 0342 (SC) : (1998) 229 ITR 0383 : (1999) 157 CTR 0249 National Thermal Power Co. Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT
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