Case Laws Analysis Relied on Nitin Kumar Didwania v. Pr. CIT (Central) 2021 TaxPub(DT) 6119 (Mum-Trib) Distinguished on Harish Kumar Jasoria v. Pr. CIT 2021 TaxPub(DT) 0852 (Jp-Trib) Applied on Sobha Developers Ltd. v. CIT 2014 TaxPub(DT) 3626 (Bang-Trib) Followed on Bassera Realtors (P) Ltd. v. CIT 2014 TaxPub(DT) 2893 (Chd-Trib) Relied on Ranka Jewellers v. Addl. CIT 2008 TaxPub(DT) 1569 (Pune-Trib) Followed CIT v. Ratilal Bacharilal & Sons 2006 TaxPub(DT) 0572 (Bom-HC) Followed CIT v. Amrit Banaspati Co. Ltd. 2005 TaxPub(DT) 1461 (All-HC) Followed Commissioner of Wealth Tax v. Smt. Saroj Madhava Prasad 2005 TaxPub(DT) 0630 (All-HC) Followed CIT v. Dhampur Sugar Mills Co. Ltd. 2004 TaxPub(DT) 1868 (All-HC) Applied CIT v. Span International 2004 TaxPub(DT) 0432 (All-HC) Followed CIT v. Mehsana District Co-Operative Milk Producers Union Ltd. 2003 TaxPub(DT) 1178 (Guj-HC) Followed CIT v. Farida Prime Tannery 2003 TaxPub(DT) 0385 (Mad-HC) Followed CIT v. Jodhpur Diesels 2003 TaxPub(DT) 0244 (Raj-HC) Followed CIT v. Dhanalakshmi Mills Ltd. 2002 TaxPub(DT) 1538 (Mad-HC) Followed CIT v. Kwality Restaurant & Icecream 2002 TaxPub(DT) 0515 (Del-HC) Followed CIT v. Panna Knitting Industries 2002 TaxPub(DT) 0190 (Guj-HC) Followed CIT v. Mill Stores (P) Ltd. 2002 TaxPub(DT) 0045 (Mad-HC) Followed CIT v. Avinash Pasricha 2001 TaxPub(DT) 1414 (Del-HC) Followed Duncan Agro Industries Ltd. v. Income Tax Officer & Ors. 2001 TaxPub(DT) 1284 (Cal-HC) Followed CIT v. Soft Beverages (P) Ltd. 2001 TaxPub(DT) 0977 (Mad-HC) Distinguished CIT v. Shashi Theatre (P) Ltd. 2001 TaxPub(DT) 0601 (Guj-HC) Followed Trilok Chandra Seth v. Union of India & Anr. 2000 TaxPub(DT) 1035 (All-HC) Followed CIT v. Tube Investments of India Ltd. 2000 TaxPub(DT) 0442 (Mad-HC) Followed CIT v. Shree Durga Agencies Ltd. 1999 TaxPub(DT) 1326 (Cal-HC) Followed CIT v. Carborandum Universal Ltd. 1999 TaxPub(DT) 0826 (Mad-HC) Followed CIT v. Tamil Nadu Goverment Supplies Corporation Ltd. 1999 TaxPub(DT) 0389 (Mad-HC) Followed CIT v. Jaykumar B. Patil 1999 TaxPub(DT) 0074 (SC) Followed CIT v. South India Shipping Corporation Ltd. 1998 TaxPub(DT) 1342 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Reference Case No. 11 of 1983*1998 TaxPub(DT) 0057 (SC) : (1998) 231 ITR 0050 : (1998) 147 CTR 0474 : (1998) 098 TAXMAN 0457Commissioner of Income Tax v. Shri Arbuda Mills Ltd. SUBSCRIBE FOR FULL CONTENT
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