Case Laws Analysis Followed on Rakesh Kumar Pawa v. ACIT 2022 TaxPub(DT) 1353 (Del-Trib) Followed on Rajesh Malleables Ltd. v. ITO 2022 TaxPub(DT) 1023 (Ahd-Trib) Relied on Tecnotree Convergence Ltd. v. Dy. CIT 2021 TaxPub(DT) 4477 (Bang-Trib) Followed on Bharathi Education Trust v. Dy. CIT (E) 2021 TaxPub(DT) 3543 (Bang-Trib) Followed on Dy. CIT v. Suresh G. Wadhwa 2021 TaxPub(DT) 2034 (Mum-Trib) Followed on ITO v. Sachin Engineering Work 2021 TaxPub(DT) 1437 (Mum-Trib) Relied on Mohamed Mohtram Farooqui Mohalla Pirzadan v. ACIT 2020 TaxPub(DT) 5452 (Jp-Trib) Relied on Robert Mclean Consultants (P) Ltd. v. ACIT 2020 TaxPub(DT) 5442 (Mum-Trib) Relied on Sudhir Power Projects Ltd. v. ACIT 2020 TaxPub(DT) 5324 (Del-Trib) Followed on ITO v. Kakinada Sez (P) Ltd. 2020 TaxPub(DT) 4506 (Hyd-Trib) Relied on Asstt. CIT v. Thermax Ltd. 2020 TaxPub(DT) 4163 (Pune-Trib) Followed on Tejpal Singh Nunia v. DCIT 2020 TaxPub(DT) 3981 (Jp-Trib) Followed on ACIT v. Siyaram Metals (P) Ltd. 2020 TaxPub(DT) 3252 (Rkt-Trib) Followed on Biax Electric & Controls (P) Ltd. v. ITO 2020 TaxPub(DT) 3134 (Mum-Trib) Distinguished on Kanheya Lal v. ITO 2020 TaxPub(DT) 3107 (Jp-Trib) Followed on Decent Metal Products v. ITO 2020 TaxPub(DT) 2910 (Rkt-Trib) Supported in Kaushikbhai Chhotalal Dalwadi v. ITO 2020 TaxPub(DT) 2427 (Ahd-Trib) Supported by on Kaushikbhai Chhotalal Dalwadi v. ITO 2020 TaxPub(DT) 2427 (Ahd-Trib) Relied on DCIT v. Sun Pharmaceuticals Industries Ltd. 2019 TaxPub(DT) 6225 (Ahd-Trib) Followed on Kulwant Singh v. ITO 2019 TaxPub(DT) 5731 (Chd-Trib) Followed on Bhoomi Vijay Properties (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 5680 (Mum-Trib) Followed on Ballabgarh Co-op. Milk Producers Union Ltd. v. ACIT 2019 TaxPub(DT) 5673 (Del-Trib) Applied on SRM Sites (P) Ltd. v. CIT 2019 TaxPub(DT) 5579 (Mum-Trib) Followed on Ukay Metal Industries (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 5487 (Pune-Trib) Followed on Dy. CIT v. Atlas Copco (India) Ltd. 2019 TaxPub(DT) 5383 (Pune-Trib) Relied on Shiv Kumar Sushil Kumar Tea Enterprises (P) Ltd. v. ACIT 2019 TaxPub(DT) 5077 (Jp-Trib) Supported by on Asstt. CIT v. Resurgere Mines & Minerals India Ltd. 2019 TaxPub(DT) 4915 (Del-Trib) Relied on Gautam Ahuja v. ITO 2019 TaxPub(DT) 4611 (Mum-Trib) Relied on Rakesh Jain v. ACIT 2019 TaxPub(DT) 4509 (Del-Trib) Followed on DCIT v. Shree Jee Apparels (P) Ltd. 2019 TaxPub(DT) 4502 (Del-Trib) Followed on Vinod Ahuja Tower v. ACIT 2019 TaxPub(DT) 3273 (Del-Trib) Relied on Oil Industry Development Board v. Dy. CIT 2019 TaxPub(DT) 3020 (Del-Trib) Followed on DCIT v. Duron Technologies (P) Ltd. 2019 TaxPub(DT) 2633 (Mum-Trib) Relied on Globe Capital Market Ltd. v. Dy. CIT 2019 TaxPub(DT) 2630 (Del-Trib) Relied on ACIT v. Vyanjan Hotel Pvt Ltd. & Vice-Versa 2019 TaxPub(DT) 2553 (Mum-Trib) Relied on Keval Ltd. v. DCIT 2019 TaxPub(DT) 2171 (Ind-Trib) Relied on DCIT v. Applitech Solutions Ltd. 2019 TaxPub(DT) 1953 (Ahd-Trib) Followed on ACIT v. Master Infrastructure (P) Ltd. 2019 TaxPub(DT) 1859 (Del-Trib) Relied on Dy. CIT v. Adidas Sourcing Ltd. 2019 TaxPub(DT) 1736 (Del-Trib) Followed on Arup Trading (P) Ltd. v. ITO 2019 TaxPub(DT) 1657 (Mum-Trib) Followed on Baldevbhai Atmaram Patel v. DCIT 2019 TaxPub(DT) 1500 (Ahd-Trib) Followed on Rugby Pharma (P) Ltd. v. ACIT 2019 TaxPub(DT) 1467 (Mum-Trib) Supported by on Makemy Trip (India) (P) Ltd. v. DCIT 2019 TaxPub(DT) 1318 (Del-Trib) Supported by on Padmini Infrastructure Developers India Ltd. v. DCIT 2019 TaxPub(DT) 1087 (Del-Trib) Applied on Krishna Maruti Ltd. v. ACIT 2019 TaxPub(DT) 0854 (Del-Trib) Relied on Adi Media (P) Ltd. v. ITO 2019 TaxPub(DT) 0695 (Del-Trib) Relied on Triveni Quality Minerals (P) Ltd. v. ITO 2019 TaxPub(DT) 0594 (Jp-Trib) Relied on Pr. CIT v. United Liner Agencies of India (P) Ltd. 2019 TaxPub(DT) 0524 (Bom-HC) Followed on ACIT v. Goa Dourado Promotions (P) Ltd. 2019 TaxPub(DT) 0434 (Panaji-Trib) Followed on DCIT v. Shapoorji Pallonji Energy (Gujarat) (P) Ltd. 2019 TaxPub(DT) 0361 (Mum-Trib) Followed on Dy. CIT v. Kobelco Construction Equipment India (P) Ltd. 2019 TaxPub(DT) 0335 (Del-Trib) Relied on GMP Infrabuild (P) Ltd. v. ITO 2019 TaxPub(DT) 0317 (Ahd-Trib) Relied on on Pr. CIT v. Financial Technologies (I) Ltd. 2019 TaxPub(DT) 0241 (Bom-HC) Relied on Pr. CIT v. Financial Technologies (I) Ltd. 2019 TaxPub(DT) 0241 (Bom-HC) Distinguished on Spaze Towers (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 0228 (Del-Trib) Followed on Likproof India (P) Ltd. v. DCIT 2019 TaxPub(DT) 0140 (Mum-Trib) Followed on V.K.C. Jayamohan v. ACIT 2019 TaxPub(DT) 0120 (Chen-Trib) Relied on Amit Capital & Securities (P) Ltd. v. ITO 2019 TaxPub(DT) 0053 (Mum-Trib) Followed on Dy. CIT v. Steel Authority of India Ltd. 2019 TaxPub(DT) 0014 (Del-Trib) Followed on Times Internet Ltd. v. DCIT 2018 TaxPub(DT) 6639 (Del-Trib) Relied on Moradabad Toll Road Company Ltd. v. DCIT 2018 TaxPub(DT) 6409 (Del-Trib) Followed on Sundaram Finance Ltd. v. Dy. CIT 2018 TaxPub(DT) 6091 (Mad-HC) Followed on Pr. CIT v. Uday Chakraborty 2018 TaxPub(DT) 6069 (Cal-HC) Followed on DCIT v. Konkan Irrigation Development Corporation 2018 TaxPub(DT) 6007 (Mum-Trib) Followed on CIT v. D. Harindran 2018 TaxPub(DT) 5627 (Mad-HC) Followed on MSEB Holding Company Ltd. v. Asstt. CIT 2018 TaxPub(DT) 5461 (Mum-Trib) Followed on Dt. CIT v. Shri Sinkaram Chettiar 2018 TaxPub(DT) 5290 (Coch-Trib) Relied on Aristo Pharmaceuticals (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 5275 (Mum-Trib) Followed on Sahiwal Investment & Trading Co. v. ITO 2018 TaxPub(DT) 4723 (Del-Trib) Followed on Kaveri Infrastructure Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 4607 (Del-Trib) Referred on Damask Projects Pvt. Ltd. v. ACIT 2018 TaxPub(DT) 3900 (Mum-Trib) Referred on DCIT v. Lakhani Rubber Udyog (P) Ltd. 2018 TaxPub(DT) 3701 (Del-Trib) Relied on DCIT v. Maharashtra Seamless Ltd. 2018 TaxPub(DT) 3677 (Del-Trib) Referred on Modak Jewellers v. ACIT 2018 TaxPub(DT) 2864 (Ranchi-Trib) Followed on ACIT v. Kshirsagar Construction Co. (P) Ltd. 2018 TaxPub(DT) 2695 (Mum-Trib) Referred on Dy. CIT v. Shah Rukh Khan 2018 TaxPub(DT) 2518 (Mum-Trib) Followed on Waman Hari Pethe Sons (P) Ltd. v. DCIT 2018 TaxPub(DT) 2473 (Mum-Trib) Relied on DCIT v. Federal Brands Ltd. 2018 TaxPub(DT) 2177 (Mum-Trib) Followed on ITO v. Alia Creative Consultants (P) Ltd. 2018 TaxPub(DT) 1939 (Mum-Trib) Relied on on ACIT v. Kaveri Cooperative Group Housing Society 2018 TaxPub(DT) 1505 (Del-Trib) Relied on ACIT v. Kaveri Cooperative Group Housing Society 2018 TaxPub(DT) 1505 (Del-Trib) Followed on New Delhi Television Ltd. v. DCIT 2018 TaxPub(DT) 1426 (Del-Trib) Relied on Netambit Value First Services (P) Ltd. v. DCIT 2018 TaxPub(DT) 1423 (Del-Trib) Relied on Dy. CIT v. National Textile Corporation Ltd. 2018 TaxPub(DT) 1416 (Del-Trib) Followed on Piyush Shelters India Private Limited v. DCIT 2018 TaxPub(DT) 1345 (Del-Trib) Relied on DCIT v. Anchor Daewoo Industries Ltd. 2018 TaxPub(DT) 0964 (Mum-Trib) Followed on Rama Vision Ltd. v. ACIT & DCIT 2018 TaxPub(DT) 0642 (Del-Trib) Relied on Shailesh G. Sheth v. ACIT 2018 TaxPub(DT) 0501 (Mum-Trib) Distinguished on S.H.R. Trading (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0287 (Bom-HC) Applied on Pr. CIT v. Manzoor Ahmad Walvir 2018 TaxPub(DT) 0152 (J&K-HC) Relied on ITO v. Mehta Charitable Prajanalaya Trust 2018 TaxPub(DT) 0100 (Del-Trib) Relied on Thane District Central Co.-Op. Bank Ltd. v. ACIT 2017 TaxPub(DT) 5506 (Mum-Trib) Relied on Autoriders India (P) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5420 (Mum-Trib) Relied on ITO v. Modipon Ltd. 2017 TaxPub(DT) 5355 (Del-Trib) Relied on Landmark Developers v. JCIT 2017 TaxPub(DT) 4957 (Mum-Trib) Relied on Dy. CIT v. ACEE Enterprises 2017 TaxPub(DT) 4923 (Del-Trib) Relied on Halcrow Consulting India (P) Ltd. v. DCIT 2017 TaxPub(DT) 4741 (Del-Trib) Followed on Pankaj Krishan Sehgal v. ITO 2017 TaxPub(DT) 3876 (Chd-Trib) Held on Dy. CIT v. Compucom Software Ltd. 2017 TaxPub(DT) 1818 (Jp-Trib) Distinguished on Dy. CIT v. Core Carbons (P) Ltd. 2017 TaxPub(DT) 0952 (Chen-Trib) Followed on CIT v. Anita Kumaran 2017 TaxPub(DT) 0704 (Mad-HC) Followed on Krishna Kumar Gupta v. ACIT 2017 TaxPub(DT) 0499 (Jp-Trib) Followed on CIT v. Samurai Techno Trading (P) Ltd. 2016 TaxPub(DT) 5159 (Ker-HC) Followed on Soldier Scholars Study v. ITO 2016 TaxPub(DT) 4474 (Hyd-Trib) Distinguished on Ultramarine & Pigments Ltd. v. Asstt. CIT 2016 TaxPub(DT) 4270 (Mum-Trib) Relied on Aditya Malla v. ITO 2016 TaxPub(DT) 3949 (Del-Trib) Relied on Principal CIT v. Rana Sugar Ltd. 2016 TaxPub(DT) 3808 (P&H-HC) Applied on Raman Chopra v. Dy. CIT 2016 TaxPub(DT) 2837 (Del-Trib) Followed on Uttaranchal Jal Vidyut Nigam Ltd. v. Dy. CIT 2016 TaxPub(DT) 2836 (Del-Trib) Followed on Mahavir Ispat Private Ltd. v. ITO 2016 TaxPub(DT) 2598 (Hyd-Trib) Relied on B.K. Concast Pvt. Ltd. v. DCIT 2016 TaxPub(DT) 2401 (Del-Trib) Followed on Rajni Dang v. ITO 2016 TaxPub(DT) 2139 (Del-Trib) Followed on Pr CIT v. S.S. Food Industries 2016 TaxPub(DT) 1927 (P&H-HC) Followed on Asstt. CIT v. Spl Industries Ltd. 2016 TaxPub(DT) 1908 (Del-Trib) Relied on on Associated Stone Industries Ltd. v. Asstt. CIT 2016 TaxPub(DT) 1674 (Jp-Trib) Relied on CIT v. Balaha Chemicals Agencies 2016 TaxPub(DT) 1478 (Mad-HC) Relied on Usman Faheed Fayaz v. Asstt. CIT 2016 TaxPub(DT) 1454 (Chen-Trib) Applied on EIH Ltd. v. CIT 2016 TaxPub(DT) 1450 (Kol-Trib) Relied on Pawan Kumar Katia v. ITO 2016 TaxPub(DT) 1368 (Asr-Trib) Followed on Dy. CIT v. Digital Radio (Del) Broadcasting Ltd. 2016 TaxPub(DT) 1307 (Del-Trib) Followed on Strides Arcolab Ltd. v. Asstt. CIT 2016 TaxPub(DT) 1097 (Mum-Trib) Relied on Gordhandas Gilara v. Asstt. CIT 2016 TaxPub(DT) 1067 (Jp-Trib) Relied on ACIT v. Indus Electronics 2016 TaxPub(DT) 0701 (Mum-Trib) Followed on RKM Housing Ltd. v. CIT 2016 TaxPub(DT) 0661 (Chd-Trib) Relied on Uhde India P. Ltd. v. Asstt. CIT 2016 TaxPub(DT) 0583 (Mum-Trib) Relied on ITO v. Sanjay Walchand Sanghvi 2016 TaxPub(DT) 0406 (Pune-Trib) Relied on Ashrit Holdings Ltd. v. Asstt. CIT 2016 TaxPub(DT) 0361 (Mum-Trib) Relied on Asstt. CIT v. Navratan Techbuild (P) Ltd. 2016 TaxPub(DT) 0280 (Ind-Trib) Applied on Ashish Gupta v. ITO 2015 TaxPub(DT) 5418 (Jp-Trib) Followed on Mediavest India P. Ltd. v. Asstt. CIT 2015 TaxPub(DT) 4989 (Mum-Trib) Relied on Archana Ajay Mittal v. Asstt. CIT 2015 TaxPub(DT) 4984 (Mum-Trib) Followed on Asstt. CIT v. Best & Crompton Engineering Ltd. 2015 TaxPub(DT) 4888 (Chen-Trib) Followed on Kumar Builders v. CIT 2015 TaxPub(DT) 4803 (P&H-HC) Relied on Himson International (P) Ltd. v. DCIT 2015 TaxPub(DT) 4778 (Ahd-Trib) Relied on DCIT v. Camellia Tea Group (P) Ltd. 2015 TaxPub(DT) 4441 (Kol-Trib) Relied on ITO v. Yash Laxmi International Pvt. Ltd. 2015 TaxPub(DT) 4438 (Mum-Trib) Followed on Mangalam Drugs & Organics Ltd. v. DCIT 2015 TaxPub(DT) 4418 (Mum-Trib) Relied on Tristar Intech P. Ltd. v. Asstt. CIT 2015 TaxPub(DT) 4329 (Del-Trib) Distinguished on Krishan Kumar Palta v. ITO 2015 TaxPub(DT) 4292 (Chd-Trib) Applied on Chambal Fertilisers & Chemicals Ltd. v. ACIT 2015 TaxPub(DT) 4235 (Jp-Trib) Distinguished on Crown Advertising & Marketing (P) Ltd. v. ITO 2015 TaxPub(DT) 4201 (Del-Trib) Distinguished on Nirmal Kumar Bardia v. Dy. CIT 2015 TaxPub(DT) 4064 (Jp-Trib) Followed on Principal CIT v. G.K. Properties (P) Ltd. 2015 TaxPub(DT) 4002 (AP-HC) Followed on Anita Kumar v. ITO 2015 TaxPub(DT) 3838 (Del-Trib) Relied on on LIC Nomura Mutual Fund Asset Management Company Ltd. v. Dy. CIT 2015 TaxPub(DT) 3833 (Mum-Trib) Relied on Chamber of Tax Consultants Mumbai & Ors. v. UOI 2015 TaxPub(DT) 3825 (Bom-HC) Followed on Rama Newsprint & Paper Ltd. v. Dy. CIT 2015 TaxPub(DT) 3799 (Mum-Trib) Applied on Asstt. CIT v. Cellcap Invofin India (P) Ltd. 2015 TaxPub(DT) 3755 (Del-Trib) Applied on Asstt. CIT v. Namdev Exports 2015 TaxPub(DT) 3338 (Jp-Trib) Distinguished on Saluja Cotex (P) Ltd. v. ITO 2015 TaxPub(DT) 3181 (Chd-Trib) distinguished on WB State Co-Opt Marketing Federation Ltd. v. Dy. CIT 2015 TaxPub(DT) 2679 (Kol-Trib) Relied on Technocraft Ind (India) Ltd. v. Addl. CIT 2015 TaxPub(DT) 2390 (Mum-Trib) Relied on Pfizer Ltd. v. Dy. CIT 2015 TaxPub(DT) 2341 (Mum-Trib) Relied on Asstt. CIT v. Harmony Plastics (P) Ltd. 2015 TaxPub(DT) 2130 (Jod-Trib) Followed on CIT v. Amit Jain 2015 TaxPub(DT) 2001 (Del-HC) Relied on Unique Pharmaceuticals Lab. Ltd. v. DCIT 2015 TaxPub(DT) 1713 (Mum-Trib) Followed on Dy. CIT v. Mirza International Ltd. 2015 TaxPub(DT) 1516 (Luck-Trib) Relied on Bombay Metro Motors (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1136 (Mum-Trib) Followed on Chambal Fertilizers & Chemicals Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0980 (Jp-Trib) Followed on Poysha Goyal v. Asstt. CIT 2015 TaxPub(DT) 0825 (Del-Trib) Followed on ITO v. Tarini Developers, Vardan Buildcon 2015 TaxPub(DT) 0757 (Del-Trib) Relied on ITO v. Modipon Ltd. 2015 TaxPub(DT) 0648 (Del-Trib) Distinguished on Clariant Chemicals India Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0644 (Bom-HC) Relied on ITO v. Parshant Generator Co. 2015 TaxPub(DT) 0286 (Del-Trib) Followed on Asstt. CIT v. Universal Sompo Genereal Insurance Company Ltd. 2015 TaxPub(DT) 0202 (Mum-Trib) Followed on Little Kingdom World Ltd. v. Dy. CIT 2015 TaxPub(DT) 0200 (Del-Trib) Applied on Velvet Holdings (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0187 (Mum-Trib) Followed on Transgel Industries Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0185 (Hyd-Trib) Followed on Marigold Premises (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0119 (Pune-Trib) Followed on Asstt. CIT v. HRM Export (P) Ltd. 2014 TaxPub(DT) 4539 (Del-Trib) Followed on Chambal Fertilisers & Chemicals Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4501 (Jp-Trib) Applied on ITO v. Shiva Construction (P) Ltd. 2014 TaxPub(DT) 4410 (Jp-Trib) Relied on Asstt. CIT v. Inter Globe Services 2014 TaxPub(DT) 4339 (Mum-Trib) Followed on Balaji Shivalingam v. CIT 2014 TaxPub(DT) 4231 (AP-HC) Relied on Dinesh Jain v. Asstt. CIT 2014 TaxPub(DT) 4108 (Del-Trib) Followed on Century Metal Recycling (P.) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4059 (Del-Trib) Distinguished on Integrated Technology Solutions (P.) Ltd. v. ITO 2014 TaxPub(DT) 4043 (Mum-Trib) Followed on Gulshan Kumar Anglish v. CIT 2014 TaxPub(DT) 3408 (Chd-Trib) Relied on Asstt. CIT v. Beekman Heiix India Consulting (P) Ltd. 2014 TaxPub(DT) 3052 (Del-Trib) Followed on Ashok Kumar Tandon v. Asstt. CIT 2014 TaxPub(DT) 2998 (Del-Trib) Applied on Areez Pirozsha v. Asstt. CIT 2014 TaxPub(DT) 2948 (Ahd-Trib) Relied on Meridian Impex v. Asstt. CIT 2014 TaxPub(DT) 2935 (Rkt-Trib) Applied on Meridian Impex v. Asstt. CIT 2014 TaxPub(DT) 2935 (Rkt-Trib) Distinguished on SHR Trading (P) Ltd. v. Dy. CIT 2014 TaxPub(DT) 2876 (Mum-Trib) Followed on CIT v. Tudor Knitting Works (P.) Ltd. 2014 TaxPub(DT) 2826 (P&H-HC) Followed on AAA Portfolios P. Ltd. v. Dy. CIT 2014 TaxPub(DT) 2685 (Del-Trib) Relied on CIT v. Nalin P. Shah 2014 TaxPub(DT) 2652 (Bom-HC) Followed on CIT v. Cholamandalam Investment & Finance Co. Ltd. 2014 TaxPub(DT) 2572 (Mad-HC) Followed on Jubilant Biosys Ltd. v. ITO 2014 TaxPub(DT) 2495 (Del-Trib) Followed on Bella Premier Happy Hygiene Care (P) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2491 (Chen-Trib) Applied on Toscana Lasts Ltd. v. ITO 2014 TaxPub(DT) 2469 (Del-Trib) Distinguished on Gourav Goenka v. Asstt. CIT 2014 TaxPub(DT) 2145 (Cal-HC) Distinguished on J.M. Baxi & Co. v. Dy. CIT 2014 TaxPub(DT) 2038 (Mum-Trib) Relied on Sun Infraa v. Dy. CIT & Anr. 2014 TaxPub(DT) 1970 (Hyd-Trib) Followed on Commissioner of Income Tax v. Navinchandra & Co. 2014 TaxPub(DT) 1808 (Guj-HC) Distinguished on Apex Urban Co-operative Bank of Maharashtra & Goa Ltd. v. ITO 2014 TaxPub(DT) 1760 (Mum-Trib) Followed on Dy. CIT v. Abhishek Export 2014 TaxPub(DT) 1309 (Ahd-Trib) Followed on CIT v. Arvind Footwear (P) Ltd. 2014 TaxPub(DT) 1092 (All-HC) Followed on CIT v. M/s. Gem Granites (Karnataka) 2014 TaxPub(DT) 0395 (Mad-HC) Relied on CIT & Anr. v. Makino Asia (P.) Ltd. 2014 TaxPub(DT) 0063 (Karn-HC) Followed on AFL (P.) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 0019 (Mum-Trib) Applied on Michael Aram Exports (P.) Ltd. v. ITO & Vice versa 2013 TaxPub(DT) 2794 (Del-Trib) Relied on CIT v. Rajiv Bhatara 2013 TaxPub(DT) 2718 (P&H-HC) Followed on Mahaveer Jain v. Dy. CIT 2013 TaxPub(DT) 2711 (Jod-Trib) Relied on Commissioner of Income-tax v. Smt. Neenu Dutta 2013 TaxPub(DT) 2515 (Del-HC) Relied on Naresh Chand Agarwal v. CIT 2013 TaxPub(DT) 2457 (All-HC) Followed on CIT v. Shah Aollys Ltd. 2013 TaxPub(DT) 2368 (Guj-HC) Followed on Asstt. CIT v. Technip Italy Spa 2013 TaxPub(DT) 2239 (Del-Trib) Relied on Mula Pravara Electric Co-Operative Society Ltd. v. Dy. CIT 2013 TaxPub(DT) 2237 (Pune-Trib) Followed on CIT v. P. Rojes 2013 TaxPub(DT) 2107 (Mad-HC) Relied on Asstt. CIT v. M. Ravinder 2013 TaxPub(DT) 1988 (Hyd-Trib) Followed on CIT v. Madhushree Gupta 2013 TaxPub(DT) 1963 (Del-HC) Relied on Somany Evergreen Knits Ltd. v. Dy. CIT 2013 TaxPub(DT) 1792 (Mum-Trib) Relied on CIT v. Jaswinder Singh Ahuja 2013 TaxPub(DT) 1650 (Del-HC) Followed on Garware Polyester Ltd. v. Asstt. CIT 2013 TaxPub(DT) 1477 (Mum-Trib) Relied on Sushil Kumar Modi v. Asstt. CIT 2013 TaxPub(DT) 1403 (Jp-Trib) Followed on Asstt. CIT v. Srei Infrastructure Finance Ltd. 2013 TaxPub(DT) 1333 (Del-Trib) Followed on Harsha H. Javeri v. Dy. CIT 2013 TaxPub(DT) 1190 (Mum-Trib) Relied on Kansara Bearings Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0978 (Jod-Trib) Relied on Director of Income Tax v. Hongkong & Shanghai Banking Co. Ltd. 2013 TaxPub(DT) 0920 (Bom-HC) Followed on Dy. CIT v. Hifunda Ltd. 2013 TaxPub(DT) 0802 (Kol-Trib) Relied on Sarv Prakash Kapoor v. Dy. CIT 2013 TaxPub(DT) 0645 (Agra-Trib) Distinguished on Dy. Director of Income Tax (International Taxation) v. Sumitomo Mitsui Banking Corporation 2013 TaxPub(DT) 0399 (Mum-Trib) Relied on Dy. CIT v. Kalindi Rail Nirman Engg. Ltd. 2013 TaxPub(DT) 0393 (Del-Trib) Distinguished on Asstt. CIT v. Harvey Heart Hospitals Ltd. 2013 TaxPub(DT) 0216 (Chen-Trib) Distinguished on Township Real Estate Developers (India) (P) Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0203 (Mum-Trib) Applied on Addl. CIT v. R Liners Ltd. 2012 TaxPub(DT) 2653 (Mum-Trib) Relied on BSEL Infrastructure Realty Ltd. v. Asstt. CIT 2012 TaxPub(DT) 2501 (Mum-Trib) Relied on Karan Raghav Exports (P) Ltd. v. CIT 2012 TaxPub(DT) 1739 (Del-HC) Relied on Asstt. CIT v. Pentasoft Technologies Ltd. 2012 TaxPub(DT) 0967 (Chen-Trib) Followed on CIT v. S.L.N. Traders 2012 TaxPub(DT) 0776 (Karn-HC) Distinguished on Dy. CIT v. Madhu Raj Lalwani 2012 TaxPub(DT) 0599 (Del-Trib) Relied on Dy. CIT v. Ajay Kumarlal Tehalyani C/o Asian Food Industries 2012 TaxPub(DT) 0275 (Ahd-Trib) Distinguished on Dy. CIT v. Metal Rolling Works Ltd. 2012 TaxPub(DT) 0134 (Mum-Trib) Distinguished on STS Chemicals Ltd. v. Asstt. CIT 2011 TaxPub(DT) 2156 (Mum-Trib) Applied on CIT v. Raj Overseas 2011 TaxPub(DT) 2063 (P&H-HC) Applied on CIT v. Brahmaputra Consortium Ltd. 2011 TaxPub(DT) 1937 (Del-HC) Relied on S & S Foundations (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 1757 (Chen-Trib) Relied on Assistant Commissioner of Income Tax v. Seaways Shipping Ltd. 2011 TaxPub(DT) 1578 (Hyd Trib) Followed on Commissioner of Income Tax v. Rajedev Singh & Co. 2011 TaxPub(DT) 1564 (Del HC) Distinguished on Trinity Touch (P) Ltd. v. ITO 2011 TaxPub(DT) 1470 (Del-Trib) Distinguished on United Liner Agencies v. Dy. CIT 2011 TaxPub(DT) 1384 (Mum-Trib) Relied on Dilip Yeshwant Oak v. Asstt. CIT 2011 TaxPub(DT) 1125 (Pune-Trib) Distinguished on Dy. CIT v. Lekh Raj Lalwani & Ors. 2011 TaxPub(DT) 1102 (Del-Trib) Applied on CIT v. H.P. State Forest Corporation Ltd. 2011 TaxPub(DT) 0805 (HP-HC) Followed on Renu Hingorani v. ACIT 2011 TaxPub(DT) 0748 (Mum-Trib) Distinguished on Param Jewells (P) Ltd. v. ITO 2011 TaxPub(DT) 0656 (Ahd-Trib) Relied on Dy. CIT v. Maharashtra Seamless Ltd. 2011 TaxPub(DT) 0547 (Del-Trib) Applied on Dy. CIT v. Ushdev International Ltd. 2011 TaxPub(DT) 0459 (Mum-Trib) Distinguished on Yogesh T. Vani v. ITO 2011 TaxPub(DT) 0324 (Ahd-Trib) Applied on Equest India (P) Ltd. v. ITO 2011 TaxPub(DT) 0276 (Mum-Trib) Followed on ITO v. Parikh Investment & Developments (P) Ltd. 2011 TaxPub(DT) 0257 (Mum-Trib) Distinguished on Dy. CIT v. Terra Energy Ltd. 2011 TaxPub(DT) 0232 (Chen-Trib) Applied on N.G. Roa v. Dy. CIT 2011 TaxPub(DT) 0213 (Del-Trib) Followed on Dy. CIT v. Gujarat State Co-operative Housing Finance Corporation Ltd. 2010 TaxPub(DT) 2258 (Ahd-Trib) Relied on CITv. Dharampal Premchand Ltd. 2010 TaxPub(DT) 2246 (Del-HC) Relied on CIT v. Shyam Tex International Ltd. 2010 TaxPub(DT) 2173 (Del-HC) Relied on Hindalco Industries Ltd. v. Asstt. CIT, Range 6(3), (Mum.) 2010 TaxPub(DT) 2153 (Mum-Trib) Followed on Strides Arcolab Ltd. v. Asstt. CIT 2010 TaxPub(DT) 2071 (Mum-Trib) Followed on Saurabh Bansal v. ITO 2010 TaxPub(DT) 2046 (Ahd-Trib) Distinguished on Gujarat State Financial Services Ltd. v. Asstt. CIT 2010 TaxPub(DT) 1987 (Ahd-Trib) Distinguished on Shyourajsingh B. Chauhan v. Asstt. CIT 2010 TaxPub(DT) 1979 (Ahd-Trib) Followed on Goyal Industries Ltd. Dy. CIT 2010 TaxPub(DT) 1971 (Ahd-Trib) Distinguished on CIT v. Zoom Communication (P) Ltd. 2010 TaxPub(DT) 1957 (Del-HC) Applied on Asstt. CIT v. Agri Gold Foods & Farm Products Ltd. 2010 TaxPub(DT) 1891 (Visakhapatnam-Trib) Applied on CIT v. Vijay Kumar Jain 2010 TaxPub(DT) 1839 (Chhattisgarh-HC) Followed on Glorious Realty (P) Ltd. v. ITO 2009 TaxPub(DT) 1382 (Mum-Trib) Relied on Hindalco Industries Ltd. v. Asstt. CIT 2005 TaxPub(DT) 1448 (Mum-Trib) Followed on CIT v. Mahanagar Telephone Nigam Ltd. 2002 TaxPub(DT) 0751 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1683 (SC) : (2010) 032 (I) ITCL 0600 : (2010) 322 ITR 0158 : (2010) 230 CTR 0320 : (2010) 189 TAXMAN 0322 : (2010) 036 DTR 0449 CIT v. Reliance Petroproducts (P) Ltd. SUBSCRIBE FOR FULL CONTENT
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