Case Laws Analysis Applied on Thanthi Trust v. DIT 2020 TaxPub(DT) 4769 (Mad-HC) Relied on ACIT v. Paradip Port Trust 2020 TaxPub(DT) 4180 (Ctk-Trib) Relied on Perfect Thread Mills Ltd. v. DCIT 2019 TaxPub(DT) 7240 (Mum-Trib) Applied on Yum Restaurants Marketing (P.) Ltd. v. ITO 2019 TaxPub(DT) 6241 (Del-Trib) Relied on ITO v. Mita Samir Shah 2018 TaxPub(DT) 1462 (Mum-Trib) Followed on Asstt. CIT v. Deepak Jagdish Thakkar 2018 TaxPub(DT) 0171 (Pune-Trib) Distinguished on ITO v. Kamineni Builders 2017 TaxPub(DT) 5528 (Hyd-Trib) Followed on Soma TRG Joint Venture v. CIT 2017 TaxPub(DT) 4162 (J&K-HC) Followed on Kumar Rajaram v. Income Tax Officer 2016 TaxPub(DT) 1350 (Chen-Trib) Relied on Greater Ludhiana Area Development Authority v. Addl. CIT 2015 TaxPub(DT) 1781 (Chd-Trib) Applied on Devendra Motilal Kothari v. Dy. CIT 2011 TaxPub(DT) 0197 (Mum-Trib) Relied on RSM & Co. v. Addl. CIT 2010 TaxPub(DT) 0870 (Mum-Trib) Applied on Hyderabad Race Club v. Jt. CIT 2009 TaxPub(DT) 0894 (Hyd-Trib) Applied CIT v. Varanasi Nagar Vikas 2005 TaxPub(DT) 0566 (All-HC) Applied Siddheshwar Sahakari Sakhar Karkhana Ltd. v. CIT & Ors. 2004 TaxPub(DT) 1885 (SC) Applied CIT v. Sunil J. Kinariwala 2003 TaxPub(DT) 0813 (SC) Applied Dalmia Cement Ltd. v. CIT 1999 TaxPub(DT) 1276 (SC) Relied CIT v. Subramaniam Bros. 1999 TaxPub(DT) 0102 (Mad-HC) Relied Warner Lambert Co. Ltd. v. CIT 1998 TaxPub(DT) 1351 (Bom-HC) Relied Colaba Central Co-Operative Consumers’ Wholesale & Retail Stores Ltd. v. CIT 1998 TaxPub(DT) 0665 (Bom-HC) Applied CIT v. Udayan Chinubhai & Ors. Etc. 1996 TaxPub(DT) 1236 (SC) Relied Gujarat Municipal Finance Board v. Deputy CIT 1996 TaxPub(DT) 1112 (Guj-HC) Applied CIT v. Madras Race Club 1996 TaxPub(DT) 0360 (Mad-HC) Applied CIT v. Shri & Smt. G.K. Ganesh Azrenkar 1996 TaxPub(DT) 0137 (Bom-HC) Applied K.V. Idiculla v. CIT 1995 TaxPub(DT) 0778 (Ker-HC) Relied CIT v. Champa Properties Pvt. Ltd. 1995 TaxPub(DT) 0215 (Cal-HC) Relied Smt. Chanchalben S. Patel (Decd) v. CIT 1994 TaxPub(DT) 0493 (Guj-HC) Applied CIT v. V.G. Bhuta 1993 TaxPub(DT) 1307 (Bom-HC) Applied Rajkot District Gopalak Co-Operative Milk Producers Union Ltd. v. CIT 1993 TaxPub(DT) 1229 (Guj-HC) Applied Motilal Chhadami Lal Jain v. CIT 1991 TaxPub(DT) 1331 (SC) Applied CIT v. Tolaram Jalan & Ors. 1991 TaxPub(DT) 1184 (Bom-HC) Relied CIT v. G. Basu & Co. 1990 TaxPub(DT) 0224 (Cal-HC) Applied Vibhuti Glass Works v. CIT 1989 TaxPub(DT) 1175 (SC) Applied Jiwajirao Sugar Co. Ltd. v. CIT 1989 TaxPub(DT) 0408 (MP-HC) Applied CIT v. Pompei Tile Works 1989 TaxPub(DT) 0407 (Karn-HC) Applied CIT v. Sri Virendra Kumar Gupta 1988 TaxPub(DT) 0425 (All-HC) Relied CIT v. State Bank of India 1988 TaxPub(DT) 0296 (Bom-HC) Applied CIT v. P. Satish Pai 1986 TaxPub(DT) 1620 (Karn-HC) Followed Smt. Savita Mohan Nagpal v. CIT 1985 TaxPub(DT) 0429 (Raj-HC) Followed Madras Race Club v. CIT 1985 TaxPub(DT) 0241 (Mad-HC) Applied CIT v. Sijua (Jharriah) Electric Supply Co. Ltd. 1984 TaxPub(DT) 0628 (Cal-HC) Applied C.K. Abdul Khader & Co. v. Income Tax Officer & Anr. 1983 TaxPub(DT) 0784 (Ker-HC) Applied CIT v. Sita Ram Sri Kishan Das 1983 TaxPub(DT) 0713 (All-HC) Followed CIT v. Archana R. Dhanwatey 1982 TaxPub(DT) 0354 (Bom-HC) Followed Matubhai C. Patel v. CIT 1982 TaxPub(DT) 0235 (Guj-HC) Followed CIT v. Nariman B. Bharucha & Sons. 1981 TaxPub(DT) 0593 (Bom-HC) Relied Additional CIT v. Rani Pritam Kunwar 1980 TaxPub(DT) 0842 (All-HC) Relied CIT v. Yuvrani Premkumari & Yuvraj Udaybhansinghji 1979 TaxPub(DT) 0929 (Guj-HC) Followed Income Tax Appellate Tribunal v. Sardar Virendrasingh 1978 TaxPub(DT) 0603 (MP-HC) Applied Udayan Chinubhai & Ors. v. CIT & Anr. 1978 TaxPub(DT) 0334 (Guj-HC) Applied CIT v. Tollygunge Club Ltd. 1977 TaxPub(DT) 0852 (SC) Applied Performing Right Society Ltd. & Anr. v. CIT 1977 TaxPub(DT) 0619 (SC) Applied CIT v. Smt. Kamlabai Juthalal 1977 TaxPub(DT) 0362 (Bom-HC) Distinguished Surajratan Damani v. CIT 1977 TaxPub(DT) 0277 (Bom-HC) Distinguished Moti Lal Chhadami Lal Jain v. CIT 1977 TaxPub(DT) 0204 (All-HC) Distinguished CIT v. Sohan Lal Nayyar 1974 TaxPub(DT) 0378 (Del-HC) Applied CIT v. Travancore Sugars & Chemicals Ltd. 1973 TaxPub(DT) 0151 (Ker-HC) Explained V. Venugopala Varma Rajah v. Commissioner of Agricultural Income Tax 1972 TaxPub(DT) 0330 (SC) Relied CIT v. Tollygunge Club Ltd. 1971 TaxPub(DT) 0022 (Cal-HC) Applied CIT v. Imperial Chemical Industries (India) (P) Ltd. 1969 TaxPub(DT) 0335 (SC) Applied CIT v. C.N. Patuck 1969 TaxPub(DT) 0035 (Bom-HC) Applied CIT v. Woodlands Co. 1967 TaxPub(DT) 0176 (Mys-HC) Applied Murlidhar Himatsingka & Anr. v. CIT 1966 TaxPub(DT) 0370 (SC) Applied Navnitlal C. Javery v. CIT 1962 TaxPub(DT) 0185 (Bom-HC) Applied K.A. Ramachar & Anr. v. CIT 1961 TaxPub(DT) 0186 (SC) Reversed on Sitaldas Tirathdas v. CIT 1958 TaxPub(DT) 0091 (Bom-HC) Distinguished on Prince Khanderao Gaekwar of Baroda v. CIT 1948 TaxPub(DT) 0028 (Bom-HC) Applied on P.C. Mullick & Anr. (Executors) v. CIT 1938 TaxPub(DT) 0039 (Privy Council) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 528 of 19591961 TaxPub(DT) 0145 (SC) : (1961) 041 ITR 0367Commissioner of Income-Tax, Bombay City II v. Sitaldas TirathdasCivil Appeal No. 528 of 1959 SUBSCRIBE FOR FULL CONTENT
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