Case Laws Analysis Applied on Anant Raj Ltd. v. Dy. CIT 2020 TaxPub(DT) 5007 (Del-Trib) Followed on Visalakshi Anandkumar v. Asstt. CIT 2020 TaxPub(DT) 4716 (Mad-HC) Followed on Ardor-In-Fin (P) Ltd. v. ITO 2020 TaxPub(DT) 2310 (Ahd-Trib) Relied on Dy. CIT v. Avesta Computers (P) Ltd. 2019 TaxPub(DT) 0306 (Pune-Trib) Followed on Dr. Thirupathy Reddy (HUF) v. Asstt. CIT 2018 TaxPub(DT) 5666 (Mad-HC) Followed on Apollo Tyres Ltd. v. Dy. CIT 2017 TaxPub(DT) 0230 (Del-Trib) Applied on N.A.L. Periyakarupan v. Dy. CIT 2016 TaxPub(DT) 4311 (Chen-Trib) Followed on Apna Organics (P) Ltd. v. Asstt. CIT 2016 TaxPub(DT) 1587 (Mum-Trib) Followed on CIT v. Kerala State Small Industries Development Corporation Ltd. 2015 TaxPub(DT) 3494 (Ker-HC) Distinguished on CIT v. Punjab Chemical & Chop Protection Ltd. 2015 TaxPub(DT) 0475 (P&H-HC) Relied on Dilip Surana, LR of Late Gheverchand Surana v. CIT & Anr. 2013 TaxPub(DT) 2467 (Karn-HC) Followed on Dy. CIT v. Wintac Ltd. 2011 TaxPub(DT) 0217 (Bang-Trib) Relied on Asstt. CIT v. M.N. Rajaraman 2010 TaxPub(DT) 1855 (Chen-Trib) Followed on Varkey Jacob L/H of Late Smt. Lucy Kochuvareed v. Dy. CIT & Anr. 2010 TaxPub(DT) 1181 (Ker-HC) Applied on ITO v. Daga Capital Management (P) Ltd. 2009 TaxPub(DT) 0954 (Mum-Trib) Distinguished CIT v. Vali Brothers 2006 TaxPub(DT) 0474 (All-HC) Followed Kamal Kishore Gupta v. Income Tax Officer & Ors. 2006 TaxPub(DT) 0026 (P&H-HC) Applied Assistant CIT v. A.R. Enterprises 2005 TaxPub(DT) 0894 (Mad-HC) Approved on Chandra Mohan v. Union of India & Ors. 2000 TaxPub(DT) 0219 (MP-HC) Distinguished on Aroon K. Basak v. Union of India & Ors. 1999 TaxPub(DT) 0873 (Del-HC) Approved on E. Philip Joseph v. Income Tax Officer & Ors. 1998 TaxPub(DT) 0655 (Ker-HC) Reversed on CIT v. Shelly Products 1997 TaxPub(DT) 0524 (MP-HC) Set aside on CIT v. Shelly Products 1997 TaxPub(DT) 0524 (MP-HC) Distinguished on Gulabchand Motilal v. CIT & Ors. 1994 TaxPub(DT) 0336 (MP-HC) Impliedly Disapproved on Gulabchand Motilal v. CIT & Ors. 1994 TaxPub(DT) 0336 (MP-HC) Approved on Saurashtra Cement & Chemical Industries Ltd. v. Income Tax Officer 1992 TaxPub(DT) 1060 (Guj-HC) Distinguished on Smt. Shantibai v. CIT 1984 TaxPub(DT) 1087 (MP-HC) Impliedly Disapproved on Deep Chand Jain v. Income Tax Officer & Ors. 1984 TaxPub(DT) 0687 (P&H-HC) Overruled on Deep Chand Jain v. Income Tax Officer & Ors. 1984 TaxPub(DT) 0687 (P&H-HC) Overruled on R. Gopal Ramnaryan v. Third Income Tax Officer 1980 TaxPub(DT) 1095 (Karn-HC) Impliedly Disapproved on R. Gopal Ramnaryan v. Third Income Tax Officer 1980 TaxPub(DT) 1095 (Karn-HC) Relied on Ram Kumar Kedarnath v. CIT 1937 TaxPub(DT) 0010 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 7501 to 7504 of 1997*2003 TaxPub(DT) 1281 (SC) : (2003) 261 ITR 0367 : (2003) 181 CTR 0564 : (2003) 129 TAXMAN 0271CIT v. Shelly Products & Anr. SUBSCRIBE FOR FULL CONTENT
SUBSCRIBE FOR FULL CONTENT