Case Laws Analysis
Relied on Reliance Industries Ltd. v. Pr. CIT 2021 TaxPub(DT) 4967 (Mum-Trib)
Distinguished on Jayant Packaging (P). Ltd. v. DCIT 2021 TaxPub(DT) 2309 (Chen-Trib)
Supported in Tolani Shipping Co. Ltd. v. DCIT 2021 TaxPub(DT) 2135 (Mum-Trib)
Relied on Pawan Hans Ltd. v. Dy. CIT 2021 TaxPub(DT) 1633 (Del-Trib)
Relied on Hindustan Coca Cola Beverages (P) Ltd. v. DCIT 2020 TaxPub(DT) 4402 (Del-Trib)
Followed on DCIT v. Alstom India Ltd. 2020 TaxPub(DT) 3881 (Mum-Trib)
Relied on ACIT v. CPEC Ltd. 2020 TaxPub(DT) 2884 (Mum-Trib)
Relied on Allied Digital Services Ltd. v. Dy. CIT 2019 TaxPub(DT) 7956 (Mum-Trib)
Relied on ACIT v. Yash Technologies (P) Ltd. 2019 TaxPub(DT) 7422 (Ind-Trib)
Held on Bata India Ltd. v. DCIT 2019 TaxPub(DT) 6365 (Kol-Trib)
Followed on Asstt. CIT v. Samalpatti Power Company (P) Ltd. 2019 TaxPub(DT) 6196 (Chen-Trib)
Distinguished on Pr. CIT v. Ankit Metal & Power Ltd. 2019 TaxPub(DT) 5189 (Cal-HC)
Relied on Yuvak Ventures Pvt. Ltd. v. DCIT 2019 TaxPub(DT) 3587 (Mum-Trib)
Relied on Harman Connected Services Corporation India (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 1296 (Bang-Trib)
Relied on Dy. CIT v. Radha Madhav Investments (P) Ltd. 2018 TaxPub(DT) 7388 (Mum-Trib)
Relied on Laqshya Media Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7326 (Mum-Trib)
Distinguished on Fertilizers & Chemicals Travancore Ltd. v. CIT 2018 TaxPub(DT) 6873 (Ker-HC)
Followed on Acmevac Pumps & Engg (P) Ltd. v. ACIT 2018 TaxPub(DT) 5381 (Mum-Trib)
Relied on Maa Mahamaya Industries Ltd. v. ITSC 2018 TaxPub(DT) 5292 (AP-HC)
Distinguished on Kamsco Industries (P) Ltd. v. ITO 2018 TaxPub(DT) 5274 (Kol-Trib)
Followed on Jt. CIT v. South Eastern Coalfields Ltd. 2018 TaxPub(DT) 3813 (Chhattisgarh-HC)
Relied on Scrabble Entertainment Ltd. v. Asstt. CIT 2018 TaxPub(DT) 3158 (Mum-Trib)
Followed on B.V. Reddy Transports Pvt. Ltd. v. ACIT 2018 TaxPub(DT) 2981 (Hyd-Trib)
Referred on Madhya Gujarat Vij Co. Ltd. v. ACIT 2018 TaxPub(DT) 2796 (Guj-HC)
Followed on L.R.N. Finance Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2449 (Mad-HC)
Relied on Southern Power Distribution Company of Andhra Pradesh Ltd. v. Dy. CIT 2018 TaxPub(DT) 2438 (Hyd-Trib)
Followed on DCIT v. Nirma Ltd. 2018 TaxPub(DT) 2251 (Ahd-Trib)
Followed on CIT v. Gillette India Ltd. 2018 TaxPub(DT) 1637 (Raj-HC)
Relied on Cairn India Ltd. v. Dy. CIT 2017 TaxPub(DT) 4459 (Del-Trib)
Followed on CIT v. Century Textiles and Industries Ltd. 2017 TaxPub(DT) 0301 (Bom-HC)
Followed on CIT v. J.K. Synthetics Ltd. 2017 TaxPub(DT) 0003 (All-HC)
Distinguished on CIT v. Metal & Chromium Plater (P) Ltd. 2016 TaxPub(DT) 5156 (Mad-HC)
Followed on B & B Infratech Ltd. v. ITO 2016 TaxPub(DT) 5131 (Karn-HC)
Relied on Torm Shipping India Pvt. Ltd. v. ITO 2016 TaxPub(DT) 5101 (Mum-Trib)
Followed on Haldia Petrochemicals Ltd. v. ITO 2016 TaxPub(DT) 2417 (Kol-Trib)
Followed on Sharadha Terry Products Ltd. v. Asstt. CIT 2016 TaxPub(DT) 2087 (Chen-Trib)
Distinguished on Sri Hariram Hotels (P) Ltd. v. CIT & Anr. 2016 TaxPub(DT) 1835 (Karn-HC)
Followed on BLB Cables and Conductors Pvt. Ltd. v. DCIT 2016 TaxPub(DT) 1398 (Kol-Trib)
Distinguished on Dy. CIT v. Viraj Profiles Ltd. 2015 TaxPub(DT) 4362 (Mum-Trib)
Applied on Chambal Fertilisers & Chemicals Ltd. v. ACIT 2015 TaxPub(DT) 4235 (Jp-Trib)
Relied on Beach Minerals Company (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 3900 (Chen-Trib)
Followed on CIT v. Bisleri Sales Ltd. 2015 TaxPub(DT) 3816 (Bom-HC)
Followed on CIT v. Forever Diamonds (P) Ltd. 2015 TaxPub(DT) 3404 (Bom-HC)
Followed on Asstt. CIT v. Yasheka Impex (P) Ltd. 2015 TaxPub(DT) 3312 (Mum-Trib)
Followed on Air Liquide India Holding (P) Ltd. v. ITO 2015 TaxPub(DT) 2473 (Del-Trib)
Followed on Dy. CIT v. KDA Enterprises (P) Ltd. 2015 TaxPub(DT) 1471 (Del-Trib)
Applied on Shree Nirmal Commercial Ltd. v. Dy. CIT 2015 TaxPub(DT) 0892 (Mum-Trib)
Applied on CIT v. Kelvinator of India Ltd. 2015 TaxPub(DT) 0621 (Del-HC)
Relied on Dy. CIT v. Gujarat Filaments Ltd. 2015 TaxPub(DT) 0422 (Guj-HC)
Followed on Additional Commissioner of Income-tax v. Spray Engineering Devices Ltd. 2014 TaxPub(DT) 4782 (Chd-Trib)
Applied on Coromandel Stampings & Stones Ltd v. Asstt. CIT 2014 TaxPub(DT) 4053 (Hyd-Trib)
Followed on Asstt. CIT v. NHPC Ltd. 2014 TaxPub(DT) 4020 (Del-Trib)
Followed on Deccan Tools Industries (P.) Ltd. v. CIT 2014 TaxPub(DT) 3883 (AP-HC)
Followed on Coromandel Stampings v. Asstt. CIT 2014 TaxPub(DT) 3331 (Hyd-Trib)
Relied on Ralson (India) Ltd. v. Dy. CIT 2014 TaxPub(DT) 2333 (Del-HC)
Followed on ITO v. Satish Beharilal Raheja 2013 TaxPub(DT) 2714 (Mum-Trib)
Followed on CIT v. Ranbaxy Laboratories Ltd. 2013 TaxPub(DT) 2710 (Del-HC)
Followed on Forever Diamonds (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 0723 (Mum-Trib)
Distinguished on CIT v. Rampur Distillery & Chemicals Co. Ltd. 2013 TaxPub(DT) 0527 (All-HC)
Followed on Dy. CIT v. Bisleri Sales Ltd. & Ors. 2013 TaxPub(DT) 0389 (Mum-Trib)
Distinguished on ITO v. United Estate (P) Ltd. 2012 TaxPub(DT) 2632 (Mum-Trib)
Applied on CIT v. DLF Power Ltd. 2012 TaxPub(DT) 2036 (Del-HC)
Followed on CIT v. Adbhut Trading Co. (P) Ltd. 2011 TaxPub(DT) 1987 (Bom-HC)
Followed on Commissioner of Income Tax v. Eli Lilly & Co. India (P.) Ltd. 2011 TaxPub(DT) 1678 (Del-HC)
Followed on New Oriental Trawlers (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 1574 (Hyd Trib)
Applied on ITO v. Galaxy Saws (P) Ltd. 2011 TaxPub(DT) 0973 (Mum-Trib)
Followed on CIT v. Periakaramalai Tea & Produce Co. Ltd. 2011 TaxPub(DT) 0510 (Ker-HC)
Distinguished on Dy. CIT v. Wintac Ltd. 2011 TaxPub(DT) 0217 (Bang-Trib)
Relied on Hind Syntex Ltd. v. CIT 2011 TaxPub(DT) 0116 (MP-HC)
Followed on CIT v. Bajaj Hindustan Ltd. 2011 TaxPub(DT) 0043 (Bom-HC)
Applied on Rain Commodities Ltd. v. Dy. CIT 2010 TaxPub(DT) 2079 (Hyd-Trib)
Followed on CIT v. Denso Haryana (P) Ltd. 2010 TaxPub(DT) 1906 (Del-HC)
Followed on Porrits & Spencer (Asia) Ltd. v. CIT 2010 TaxPub(DT) 1751 (P&H-HC)
Distinguished on Dy. CIT v. Bombay Diamond Co. Ltd. 2010 TaxPub(DT) 1083 (Mum-Trib)
Distinguished on CIT & Anr. v. Brindavan Beverages Ltd 2010 TaxPub(DT) 0845 (Karn-HC)
Applied on S.P. Equipment & Services v. Asstt. CIT 2010 TaxPub(DT) 0842 (Jp-Trib)
Applied on Growth Avenue Securities (P) Ltd. v. Dy. CIT 2010 TaxPub(DT) 0523 (Del-Trib)
Relied on CIT v. SPEL Semiconductor Ltd. 2010 TaxPub(DT) 0462 (Mad-HC)
Applied on Dy. CIT v. Beck India Ltd. 2010 TaxPub(DT) 0196 (Mum-Trib)
Followed on CIT & Anr. v. Mysore Paper Mills Ltd. 2010 TaxPub(DT) 0047 (Karn-HC)
Applied on Dy. CIT v. Arvind Mills Ltd. 2009 TaxPub(DT) 1639 (Guj-HC)
Followed on Dy. CIT v. Arundhati Traders (P) Ltd. 2009 TaxPub(DT) 1127 (Mum-Trib)
Relied on on CIT v. Rubamin (P) Ltd. 2009 TaxPub(DT) 0629 (Guj-HC)
Applied on Gujarat State Petroleum Corporation Ltd. v. Jt. CIT 2009 TaxPub(DT) 0298 (Ahd-Trib)
Relied on Indian Oil Tanking Ltd. v. ITO 2009 TaxPub(DT) 0283 (Mum-Trib)
Applied on A.B. Hotel Ltd. (Radisson Hotel) v. Dy. CIT 2008 TaxPub(DT) 2239 (Del-Trib)
Applied on Dy. CIT v. Roxy Investments (P) Ltd. 2008 TaxPub(DT) 2079 (Del-Trib)
Applied on Asstt. CIT v. Redico Khaitan Ltd. 2008 TaxPub(DT) 2036 (Del-Trib)
ReAffirmed Malayala Manorama Co. Ltd.v. CIT 2008 TaxPub(DT) 1900 (SC)
Followed on Goodwill India Ltd. v. Dy. CIT 2008 TaxPub(DT) 0074 (Del-Trib)
Relied Parry Agro Industries Ltd. v. CIT 2006 TaxPub(DT) 1762 (Ker-HC)
Followed CIT v. Parle Biscuits Ltd. 2006 TaxPub(DT) 0050 (Bom-HC)
Applied National Hydroelectric Power Corporation Ltd., In Re v. 2005 TaxPub(DT) 1097 (AAR)
Followed Kinetic Motor Co. Ltd. v. Dy. CIT 2003 TaxPub(DT) 0967 (Bom-HC)
Relied CIT v. Loyal Textile Mills Ltd. 2003 TaxPub(DT) 0512 (Mad-HC)
Affirmed on CIT v. Appollo Tyres Ltd. 1999 TaxPub(DT) 0787 (Ker-HC)
Reversed on CIT v. Appollo Tyres Ltd. 1999 TaxPub(DT) 0787 (Ker-HC)
Set aside on CIT v. Appollo Tyres Ltd. 1999 TaxPub(DT) 0787 (Ker-HC)
 
The Tax Publishers2002 TaxPub(DT) 1371 (SC) : (2002) 255 ITR 0273 : (2002) 174 CTR 0521 : (2002) 122 TAXMAN 0562

Apollo Tyres Ltd. v. CIT (and vice versa)

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