Case Laws Analysis Distinguished CIT v. Corrtech Energy (P.) Ltd. 2014 TaxPub(DT) 2072 (Guj-HC) Relied CIT v. Rajasthan Fasteners (P.) Ltd. 2014 TaxPub(DT) 1495 (Raj-HC) Relied CIT v. Sam Global Securities Ltd. 2013 TaxPub(DT) 2538 (Del-HC) Followed Dy. CIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. 2013 TaxPub(DT) 1665 (Guj-HC) Relied CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. 2012 TaxPub(DT) 2671 (Bom-HC) Relied CIT v. Vasisth Chay Vyapar Ltd. & Anr. 2011 TaxPub(DT) 0663 (Del-HC) Distinguished CIT v. Winsome Textile Industries Ltd. 2009 TaxPub(DT) 2012 (P&H-HC) Applied CIT v. Federal Bank Ltd 2008 TaxPub(DT) 1474 (Ker-HC) Relied Universal Subscription Agency (P) Ltd. v. Joint CIT 2007 TaxPub(DT) 0664 (All-HC) Applied Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Distinguished State Bank of Hyderabad v. Joint CIT 2005 TaxPub(DT) 1492 (Hyd-Trib) Applied Associated Pigments Ltd. v. CIT 1998 TaxPub(DT) 1417 (Cal-HC) Applied CIT v. Shiv Prakash Janak Raj & Co. Pvt. Ltd. Etc. 1996 TaxPub(DT) 1255 (SC) Distinguished CIT v. T.N.K. Govindarajulu Chetty 1987 TaxPub(DT) 1260 (SC) Applied State Bank of Travancore v. CIT 1986 TaxPub(DT) 1187 (SC) Distinguished Laxmipat Singhania v. CIT 1969 TaxPub(DT) 0167 (SC) Applied CIT v. A. Gajapathy Naidu 1964 TaxPub(DT) 0323 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 388 and 464/Kol/20082016 TaxPub(DT) 0969 (Kol-Trib) : (2016) 045 ITR (Trib) 0285 SUBSCRIBE FOR FULL CONTENT