Case Laws Analysis Followed on Dy. CIT v. J.K. Paper Ltd. 2020 TaxPub(DT) 5293 (Sur-Trib) Followed on CIT v Sesa Goa Ltd 2020 TaxPub(DT) 1574 (Bom-HC) Relied on DCIT v. Somany Ceramics Ltd. 2019 TaxPub(DT) 0641 (Kol-Trib) Relied on ACIT v. Sangeeta Khannaq 2018 TaxPub(DT) 7727 (Del-Trib) Relied on ACIT v. Maharani Enterprises & Vice-Versa 2018 TaxPub(DT) 4711 (Del-Trib) Followed on ACIT v. Evergreen International Ltd. 2018 TaxPub(DT) 2195 (Del-Trib) Relied on Asstt. CIT v. Nuova Shoes 2018 TaxPub(DT) 1662 (Agra-Trib) Relied on State Bank of India v. Asstt. CIT 2018 TaxPub(DT) 1582 (Mum-Trib) Relied on State Bank of India v. Asstt. CIT 2017 TaxPub(DT) 5325 (Mad-HC) Relied on Divya Creation v. Asstt. CIT 2017 TaxPub(DT) 4523 (Del-Trib) Followed on Dy. CIT v. Incent Tours (P) Ltd. 2017 TaxPub(DT) 1198 (Del-Trib) Relied on Asstt. CIT v. M/s. S.K. Age Exports 2017 TaxPub(DT) 0488 (Mum-Trib) Relied on G. Shoes Exports v. Asstt. CIT 2016 TaxPub(DT) 4741 (Mum-Trib) Relied on Balmer Lawrie & Co Ltd. v. ITO 2016 TaxPub(DT) 2095 (Kol-Trib) Followed on Director of Income-tax(IT) v. Credit Lyonnais 2016 TaxPub(DT) 1424 (Bom-HC) Followed on Asstt. CIT v. Amarvathy Textiles 2015 TaxPub(DT) 3547 (Chen-Trib) Followed on CIT v. Faizan Shoes (P) Ltd. 2014 TaxPub(DT) 3836 (Mad-HC) Relied on CIT v. E-Funds IT Solution & Ors. 2014 TaxPub(DT) 1849 (Del-HC) Followed on CIT v. Eon Technology (P) Ltd. 2011 TaxPub(DT) 2179 (Del-HC) Relied on General Electric Company & Anr. v. Deputy Director of IT & Ors. 2011 TaxPub(DT) 2096 (Del-HC) Distinguished on Kanchanganga Sea Foods Ltd. v. CIT & Anr. 2010 TaxPub(DT) 2089 (SC) Relied CIT v. Qantas Airways Ltd. 2001 TaxPub(DT) 1400 (Del-HC) Applied CIT v. Oriental Power Cables Ltd. 1993 TaxPub(DT) 0425 (Raj-HC) Applied CIT v. Schreiner Airways B.V. 1990 TaxPub(DT) 0701 (All-HC) Distinguished Skoda Export v. Additional CIT 1983 TaxPub(DT) 1178 (AP-HC) Relied on CIT v. R.D. Aggarwal & Co. & Anr. 1965 TaxPub(DT) 0193 (SC) Distinguished on Raghava Reddi & Anr. v. CIT 1962 TaxPub(DT) 0259 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 782 & 783 of 19731980 TaxPub(DT) 1127 (SC) : (1980) 125 ITR 0525 : (1980) 019 CTR 0192Commissioner of Income Tax, A.P. v. Toshoku Ltd. (And Another Appeal) SUBSCRIBE FOR FULL CONTENT
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