Case Laws Analysis
Relied on Ashok Kumar Banthia v. DCIT 2021 TaxPub(DT) 4897 (Jod-Trib)
Relied on Kota Jayapaul v. ITO 2021 TaxPub(DT) 0187 (Hyd-Trib)
Relied on C.K. Abdul Azeez v. Dy. CIT 2018 TaxPub(DT) 3077 (Coch-Trib)
Distinguished on Matchless Glass Services (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5416 (Del-Trib)
Distinguished on Manojkumar Babulal Agrawala v. Secretory 2017 TaxPub(DT) 1977 (Guj-HC)
Distinguished on Dinesh B. Parikh v. CIT 2011 TaxPub(DT) 2077 (Cal-HC)
Distinguished on Ramendra Vikram Singh v. ITO 2010 TaxPub(DT) 0385 (Luck-Trib)
Applied on Additional CIT v. Ram Manohar Singh 2008 TaxPub(DT) 2049 (Jab-Trib)
Applied CIT v. Purshottam Khatri 2006 TaxPub(DT) 1262 (MP-HC)
Followed Tetron Commercial Ltd. v. CIT 2003 TaxPub(DT) 0918 (Cal-HC)
Applied Glass Lines Equipments Co. Ltd. v. CIT 2002 TaxPub(DT) 0452 (Guj-HC)
Relied Padinjarekara Agencies (P) Ltd. v. CIT 1988 TaxPub(DT) 1124 (Ker-HC)
Relied CIT v. Income Tax Appellate Tribunal & Anr. 1988 TaxPub(DT) 0764 (MP-HC)
Distinguished Om Parkash v. CIT 1986 TaxPub(DT) 0705 (P&H-HC)
Relied Singhai Ayodhya Prasad Lakhpat Rai v. CIT 1984 TaxPub(DT) 0665 (All-HC)
Distinguished Smt. Gunwantibai Ratilal v. CIT 1984 TaxPub(DT) 0266 (MP-HC)
Applied CIT v. Sahibganj Electric Cables (P) Ltd. 1978 TaxPub(DT) 0865 (Cal-HC)
Relied CIT v. S.P. Jain 1973 TaxPub(DT) 0328 (SC)
Followed CIT v. Daulatram Rawatmull 1973 TaxPub(DT) 0323 (SC)
Distinguished Roshan Di Hatti v. CIT 1972 TaxPub(DT) 0180 (Del-HC)
Applied K.S. Kannan Kunhi v. CIT 1969 TaxPub(DT) 0201 (Ker-HC)
Followed Madhuri Das Narain Das v. CIT 1968 TaxPub(DT) 0045 (All-HC)
Relied Harakchand Radhakisan v. CIT 1962 TaxPub(DT) 0267 (Assam-HC)
Relied Sri Ram Tandon v. CIT 1961 TaxPub(DT) 0133 (All-HC)
Followed Lalchand Bhagat Ambica Ram v. CIT 1959 TaxPub(DT) 0181 (SC)
Distinguished Seth Kalekhan Mahomed Hanif v. CIT 1958 TaxPub(DT) 0073 (MP-HC)
Impliedly approved on Chunilal Ticamchand Coal Co. Ltd. v. CIT 1955 TaxPub(DT) 0011 (Pat-HC)
Reversed on Mehta Parikh & Co. v. CIT 1953 TaxPub(DT) 0063 (Bom-HC)
 
The Tax Publishers1956 TaxPub(DT) 0171 (SC) : (1956) 030 ITR 0181

Mehta Parikh & Co. v. Commissioner of Income-Tax, Bombay.

Civil Appeal No. 81 of 1954 (Appeal from the judgment of the High Court of Bombay dated 10th March 1953, in Income-tax Reference No. 35 of 1952.)

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