Case Laws Analysis Relied on Vinayak Mhatre v. Pr. CIT 2021 TaxPub(DT) 4180 (Mum-Trib) Relied on K.R. Satyanarayana v. CIT 2021 TaxPub(DT) 0075 (Karn-HC) Supported in MBL Infrastructure Ltd. v. DCIT 2020 TaxPub(DT) 5268 (Kol-Trib) Relied on G. Corp (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 5233 (Bang-Trib) Followed on CIT v. Neena Krishna Menon 2020 TaxPub(DT) 5057 (Karn-HC) Supported in Ramila Diam (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 4969 (Mum-Trib) Relied on Noor Resorts (P) Ltd. v. Chief CIT 2020 TaxPub(DT) 4853 (Chd-Trib) Followed on City & Industrial Development Corporation of Maharashtra Ltd. v. Pr. CIT 2020 TaxPub(DT) 4260 (Mum-Trib) Relied on Pr. CIT v. Obulapuram Mining Company (P) Ltd. 2020 TaxPub(DT) 4177 (Karn-HC) Applied on CIT v. Cyber Park Development & Construction Ltd. 2020 TaxPub(DT) 4155 (Karn-HC) Relied on CIT v. Aztec Software Technology Ltd. 2020 TaxPub(DT) 3968 (Karn-HC) Followed on Green Touch Vincom (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 3737 (Kol-Trib) Relied on Dipesh L. Shah v. Principal CIT 2019 TaxPub(DT) 8449 (Sur-Trib) Relied on Champ Info Software v. Pr. CIT 2019 TaxPub(DT) 4600 (Del-Trib) Distinguished on Preet Land Promoters & Developers (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 0472 (Chd-Trib) Applied on Micro Management Ltd. v. Pr. CIT 2019 TaxPub(DT) 0345 (Del-Trib) Followed on Durgesh Autofin (P) Ltd. v. Pr. CIT 2018 TaxPub(DT) 6757 (Del-Trib) Followed on NKG Infrastructure Ltd. v. Pr. CIT 2018 TaxPub(DT) 6419 (Del-Trib) Applied on Eureka Medicare (P) Ltd. v. Pr. CIT 2018 TaxPub(DT) 4896 (Nag-Trib) Referred on Tanvi Financial Services (P) Ltd. v. ITO 2018 TaxPub(DT) 2176 (Hyd-Trib) Followed on Neha Home Builders (P.) Ltd. v. CIT 2018 TaxPub(DT) 1911 (Mum-Trib) Followed on Fusion Voice Solutions India (P) Ltd. v. ITO 2018 TaxPub(DT) 1335 (Visakhapatnam-Trib) Relied on Devang Gandhi v. Principal CIT 2018 TaxPub(DT) 0485 (Mum-Trib) Followed on Neha Home Builders (P) Ltd. v. CIT 2017 TaxPub(DT) 1367 (Mum-Trib) Distinguished on CIT v. Abhishek Industries Ltd. 2017 TaxPub(DT) 1253 (P&H-HC) Relied on IBM India (P) Ltd. v. CIT 2017 TaxPub(DT) 0279 (Bang-Trib) Applied on IBM India (P) Ltd. v. CIT 2017 TaxPub(DT) 0279 (Bang-Trib) Relied on CIT v. Philips India Ltd. 2017 TaxPub(DT) 0128 (SC) Followed on CIT v. Hindustan Latex Ltd. 2016 TaxPub(DT) 5162 (Ker-HC) Relied on Thomson Press (India) Ltd. v. CIT 2015 TaxPub(DT) 4049 (Del-HC) Relied on Punjab State Containers & Warehousing Corporation Ltd. v. CIT 2015 TaxPub(DT) 3976 (Chd-Trib) Followed on CIT v. V.S. Dempo & Company Ltd. 2015 TaxPub(DT) 3030 (Bom-HC) Distinguished on Shakti Impex v. ITO 2015 TaxPub(DT) 2033 (Chd-Trib) Followed on Vijay Udhyog v. CIT 2015 TaxPub(DT) 1943 (Bom-HC) Distinguished on Sony Ericsson Mobile Communications India (P) Ltd. & Ors. v. CIT 2015 TaxPub(DT) 1653 (Del-HC) Followed on CIT v. Fine Jewellery (India) Ltd. 2015 TaxPub(DT) 1385 (Bom-HC) Relied on Fine Jewellery (India) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4124 (Mum-Trib) Followed on Sobha Developers Ltd. v. CIT 2014 TaxPub(DT) 3626 (Bang-Trib) Distinguished on Bassera Realtors (P) Ltd. v. CIT 2014 TaxPub(DT) 2893 (Chd-Trib) Relied on CIT v. J.L. Morrison (India) Ltd. 2014 TaxPub(DT) 2646 (Cal-HC) Followed on Vineet Sharma v. CIT 2014 TaxPub(DT) 2487 (Del-Trib) Relied on K.V. Balagangadharan v. Dy. CIT 2014 TaxPub(DT) 0769 (Coch-Trib) Followed on DLF Info City Developers (Chennai) Ltd. v. Asstt. CIT 2013 TaxPub(DT) 2968 (Del-Trib) Followed on Bikar Singh v. CIT 2013 TaxPub(DT) 2246 (Jod-Trib) Distinguished on Bharati Vidyapeeth v. Asstt. CIT 2012 TaxPub(DT) 2160 (Pune-Trib) Distinguished on CIT v. Namdari Seeds 2012 TaxPub(DT) 0337 (Karn-HC) Applied on Development Construction & Allied Services (India) (P) Ltd. v. ITO 2011 TaxPub(DT) 1682 (Mum-Trib) Distinguished on Thistle Properties (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 1122 (Mum-Trib) Relied on Hitendra A. Nanavati v. CIT 2011 TaxPub(DT) 0530 (Ahd-Trib) Applied on Ramaniyam Castles (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0339 (Chen-Trib) Followed on United Motors (India) Ltd. v. ITO 2010 TaxPub(DT) 2330 (Mum-Trib) Relied on Rallis India Ltd. v. Asstt. CIT 2010 TaxPub(DT) 1619 (Bom-HC) Followed on Shriram Chits Ltd. v. Joint CIT 2010 TaxPub(DT) 1515 (Karn-HC) Relied on Goyal Impex & Industries Ltd. v. CIT 2010 TaxPub(DT) 1456 (Del-Trib) Distinguished on Shiva Automobiles v. ITO 2010 TaxPub(DT) 1362 (Agra-Trib) Approved on National Aluminium Co. Ltd. v. Dy. CIT 2010 TaxPub(DT) 0645 (Ctk-Trib) Relied on CIT v. Shalimar Housing & Finance Ltd. 2010 TaxPub(DT) 0463 (MP-HC) Relied on Grasim Industries Ltd. v. CIT 2009 TaxPub(DT) 1528 (Bom-HC) Distinguished on Thermal Systems (Hyd) (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0327 (Hyd-Trib) Followed on CIT v. Composite Tools Co. (India) Ltd. 2009 TaxPub(DT) 0242 (Jhar-HC) Distinguished on Shivnath Rai Harnarain (India) Ltd. v. Dy. CIT 2008 TaxPub(DT) 1653 (Del-Trib) Affirmed on CIT v. Max India Ltd. 2004 TaxPub(DT) 1666 (P&H-HC) Followed on Parkash Chand v. ITO 1980 TaxPub(DT) 0275 (Asr-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 1548 (SC) : (2007) 295 ITR 0282 : (2007) 213 CTR 0266 : (2008) 166 TAXMAN 0188 CIT v. Max India Ltd. SUBSCRIBE FOR FULL CONTENT
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