Case Laws Analysis Followed on Big Bags International (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 5561 (Karn-HC) Distinguished on Gulf Asia Contracting Co. Pvt. Ltd. v. Asstt. CIT 2020 TaxPub(DT) 2026 (Coch-Trib) Relied on Indian Overseas Bank v. ACIT 2019 TaxPub(DT) 5430 (Chen-Trib) Relied on Akkialur Urban Co-Op Bank Ltd. v. ITO 2019 TaxPub(DT) 2687 (Bang-Trib) Relied on CRS Infra Projects Ltd. v. Addl. CIT 2018 TaxPub(DT) 6262 (Del-Trib) Referred on Javed Iqbal Shah, Prop. M/s. Pioneer Power Products v. ITO 2018 TaxPub(DT) 2898 (Kol-Trib) Relied on Dy. CIT v. Mcnally Bharat Engineering Co. Ltd. 2018 TaxPub(DT) 0895 (Kol-Trib) Followed on State Bank of India v. Asstt. CIT 2017 TaxPub(DT) 5325 (Mad-HC) Distinguished on Elite International (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1970 (Mum-Trib) Distinguished on Manali Petrochemicals Ltd. v. Dy. CIT 2016 TaxPub(DT) 2601 (Chen-Trib) Followed on NLC Nalco India Ltd. v. Dy. CIT 2016 TaxPub(DT) 1853 (Kol-Trib) Followed on Canara Bank v. Joint CIT 2016 TaxPub(DT) 1769 (Bang-Trib) Relied on Times Internet Ltd. v. Addl. CIT 2015 TaxPub(DT) 4247 (Del-Trib) Relied on State Bank of Hyderabad v. Dy. CIT 2015 TaxPub(DT) 3503 (Hyd-Trib) Followed on Bank of India v. Dy. CIT 2015 TaxPub(DT) 3194 (Mum-Trib) Applied on CIT v. Industrial Finance Corporation of India Ltd. 2015 TaxPub(DT) 0629 (Del-HC) Followed on Dy. CIT v. Sri Vijaya Durga Finanace (P) Ltd. 2014 TaxPub(DT) 4653 (Hyd-Trib) Relied on Andhra Pradesh State Co-opertaive Bank Ltd. v. Addl. CIT 2014 TaxPub(DT) 4325 (Hyd-Trib) Followed on Hamirpur District Co-operative Bank Ltd. v. Dy. CIT 2014 TaxPub(DT) 2079 (Luck-Trib) Followed on CIT v. Amrutanjan Finance Ltd. 2014 TaxPub(DT) 1528 (Mad-HC) Followed on CIT v. Kirloskar Systems Ltd. 2014 TaxPub(DT) 0465 (Karn-HC) Followed on KEC International Ltd. v. Dy. CIT 2013 TaxPub(DT) 0269 (Mum-Trib) Relied on Addl. CIT v. Nicholas Piramal India Ltd. 2013 TaxPub(DT) 0055 (Mum-Trib) Followed on Arrow Coated Products Ltd. v. Asstt. CIT 2012 TaxPub(DT) 2141 (Mum-Trib) Followed on Tainwala Chemicals & Plastics India Ltd. v. Asstt. CIT 2012 TaxPub(DT) 0325 (Mum-Trib) Followed Southern Technologies Ltd. v. Jt. CIT 2010 TaxPub(DT) 1302 (SC) Distinguished Vithaldas H. Dhanjibhai Bardanwala v. CIT 1981 TaxPub(DT) 0722 (Guj-HC) Relied on The City Board v. CIT 1952 TaxPub(DT) 0115 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1825 (SC) : (2010) 323 ITR 0166 : (2010) 231 CTR 0209 : (2010) 190 TAXMAN 0257 : (2010) 037 DTR 0401 SUBSCRIBE FOR FULL CONTENT