Case Laws Analysis Relied on J.K. Fenner (India) Ltd. v. Jt./ACIT 2022 TaxPub(DT) 1131 (Chen-Trib) Relied on Care Ratings Ltd. v. Asstt. CIT 2021 TaxPub(DT) 6447 (Mum-Trib) Followed on Sanjeev S. Mehta v. ITO 2021 TaxPub(DT) 6164 (Mum-Trib) Relied on Nilkamal Ltd. v. ACIT 2021 TaxPub(DT) 5927 (Mum-Trib) Relied on DCIT v. International Cargo Terminals & Infrastructure (P) Ltd. 2021 TaxPub(DT) 5760 (Mum-Trib) Followed on Greatship (India) Ltd. C/o Kalyaniwalla & Mistry LLP v. Dy. CIT 2021 TaxPub(DT) 5695 (Mum-Trib) Relied on Greatship (India) Ltd. v. Dy. CIT 2021 TaxPub(DT) 1983 (Mum-Trib) Followed on Associated Container Line (P) Ltd v. Dy. CIT 2021 TaxPub(DT) 0543 (Mum-Trib) Distinguished on Shahrukh Khan v. DCIT 2020 TaxPub(DT) 5560 (Mum-Trib) Followed on Wipro Ltd. v. Addl. CIT 2020 TaxPub(DT) 5507 (Karn-HC) Followed on S. Ganesh v. Asstt. CIT 2020 TaxPub(DT) 5310 (Mum-Trib) Followed on Prestige Estates Projects Ltd. v. Dy. CIT 2020 TaxPub(DT) 5088 (Karn-HC) Followed on Agrawal Coal Corporation (P) Ltd. v. ACIT 2020 TaxPub(DT) 3483 (Ind-Trib) Followed on DCIT v. Igate Global Solutions Ltd. 2020 TaxPub(DT) 2087 (Pune-Trib) Followed on KJMC Capital Market Services Ltd. v. Dy. CIT 2020 TaxPub(DT) 1605 (Mum-Trib) Followed on Capgemini Technology Services India Ltd. v. Dy. CIT 2020 TaxPub(DT) 1505 (Pune-Trib) Followed on Dy. CIT v. Prism Cement Ltd. 2019 TaxPub(DT) 7568 (Mum-Trib) Followed on Shrikant Shivling Dombe v. ITO 2019 TaxPub(DT) 3343 (Pune-Trib) Relied on Madhuri Sudhir Joglekar v. ITO 2019 TaxPub(DT) 3013 (Pune-Trib) Followed on DCIT v. Span India (P) Ltd. 2019 TaxPub(DT) 2584 (Del-Trib) Followed on Roopchand Kodandas (Aluwala) v. ITO 2019 TaxPub(DT) 1134 (Jp-Trib) Relied on Lodhi Property Company Ltd. v. Dy. CIT 2019 TaxPub(DT) 0889 (Del-Trib) Relied on DCIT v. Edelweiss Securities (P) Ltd. & Vice-Versa 2019 TaxPub(DT) 0816 (Mum-Trib) Followed on Kotak Mahindra Investments Ltd. v. Addl. CIT 2019 TaxPub(DT) 0136 (Mum-Trib) Relied on Serum Institute of India Ltd. v. Dy. CIT 2018 TaxPub(DT) 7764 (Pune-Trib) Relied on SC Johnson Products (P) Ltd. v. DCIT 2018 TaxPub(DT) 7761 (Del-Trib) Relied on Cedar Infonet (P) Ltd. v. ACIT 2018 TaxPub(DT) 6734 (Del-Trib) Relied on DLF Home Developers Ltd. v. Dy. CIT 2018 TaxPub(DT) 6494 (Del-Trib) Relied on DCIT v. GE Capital Services India (P) Ltd. 2018 TaxPub(DT) 5955 (Del-Trib) Relied on Pr. CIT v. Britannia Industries Ltd. 2018 TaxPub(DT) 5839 (Cal-HC) Relied on Asstt. CIT v. OM Metal Infraproject Ltd. 2018 TaxPub(DT) 5763 (Jp-Trib) Relied on DCIT v. MIRC Electronics Ltd. 2018 TaxPub(DT) 5459 (Mum-Trib) Relied on Dy. CIT v. Central Bank of India 2018 TaxPub(DT) 3210 (Mum-Trib) Followed on ACIT v. Deva Lease & Finance (P) Ltd. & Vice-Versa 2018 TaxPub(DT) 3004 (Kol-Trib) Followed on Bio Med Pvt. Ltd. v. JCIT 2018 TaxPub(DT) 2983 (Del-Trib) Followed on DCIT v. Caparo Engineering India (P) Ltd. 2018 TaxPub(DT) 2355 (Del-Trib) Relied on Capgemini Technology Services India Ltd. v. Dy. CIT 2018 TaxPub(DT) 0844 (Pune-Trib) Relied on House of Pearl Fashions Ltd. v. Dy. CIT 2017 TaxPub(DT) 4933 (Del-Trib) Relied on Cairn India Ltd. v. Dy. CIT 2017 TaxPub(DT) 4459 (Del-Trib) Referred CIT v. Walfort Share & Stock Brokers (P) Ltd. 2010 TaxPub(DT) 2087 (SC) Relied on Serum Institute of India Ltd. v. Dy. CIT 2008 TaxPub(DT) 0138 (Pune-Trib) Referred K.P. Varghese v. Income Tax Officer & Anr. 1981 TaxPub(DT) 0972 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 7020 of 20112017 TaxPub(DT) 0968 (SC) : (2017) 394 ITR 0449 : (2017) 295 CTR 0121 : (2017) 247 TAXMAN 0361 SUBSCRIBE FOR FULL CONTENT
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