Case Laws Analysis Supported in Jai Maa Kali Udyog Ltd. v. DCIT 2021 TaxPub(DT) 0074 (Ranchi-Trib) Followed on CIT v. Vaibhav Gems Ltd. 2018 TaxPub(DT) 5109 (Raj-HC) Affirmed on CIT v. Jalan Hard Coke Ltd. 2018 TaxPub(DT) 4421 (SC) Referred CIT v. Divine Leasing & Finance Ltd. 2008 TaxPub(DT) 0400 (Del-HC) Followed CIT v. Divine Leasing & Finance Ltd. 2008 TaxPub(DT) 0400 (Del-HC) Referred Barkha Synthetics Ltd. v. Assistant CIT 2006 TaxPub(DT) 0608 (Raj-HC) Referred CIT v. Steller Investment Ltd. 2001 TaxPub(DT) 0507 (SC) Referred CIT v. Steller Investment Ltd. 1991 TaxPub(DT) 1347 (Del-HC) Referred CIT v. Orissa Corporation (P) Ltd. 1986 TaxPub(DT) 1425 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4687 (Raj-HC) SUBSCRIBE FOR FULL CONTENT
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