Case Laws Analysis Followed on GDX Facility & Management Services (P) Ltd. v. DCIT 2020 TaxPub(DT) 5072 (Del-Trib) Followed on Stewart Holl (India) Ltd. v. Dy. CIT 2018 TaxPub(DT) 1781 (Kol-Trib) Followed on CIT v. Suresh Nanda 2015 TaxPub(DT) 2362 (Del-HC) Distinguished on Kamma Sangham v. DIT (Exemptions) 2014 TaxPub(DT) 1696 (AP-HC) Applied on ITO v. Shri Anupallavi Finance & Investments 2011 TaxPub(DT) 0717 (Chen-Trib) Applied on CIT v. Alom Extrusions Ltd 2009 TaxPub(DT) 2109 (SC) Distinguished on Gilbs Computer Ltd. v. ITAT & Ors. 2009 TaxPub(DT) 1937 (Bom-HC) Distinguished on Indo Rama Synthetics (I) Ltd. v. Dy. CIT 2009 TaxPub(DT) 1316 (Del-Trib) Applied CIT v. Aditya Chemicals Ltd. & Ors. 2006 TaxPub(DT) 0594 (Del-HC) Applied CIT v. Sultan & Sons Rice Mill 2005 TaxPub(DT) 0885 (All-HC) Distinguished Shankaranarayana Construction Co. & Ors. v. State of Karnataka 2004 TaxPub(DT) 0034 (Karn-HC) Applied CIT v. Park View Properties (P) Ltd. 2003 TaxPub(DT) 0961 (Cal-HC) Relied CIT v. Textool Co. Ltd. 2002 TaxPub(DT) 1155 (Mad-HC) Relied Hindustan Refrigeration Stores v. CIT 2002 TaxPub(DT) 0488 (Del-HC) Applied Income Tax Officer v. H.P. Vishweswaraiah 2001 TaxPub(DT) 1341 (Karn-HC) Applied Oxford University Press, Etc. v. CIT 2001 TaxPub(DT) 1065 (SC) Applied CIT v. Smt. Bharati C. Kothari 2000 TaxPub(DT) 1283 (Cal-HC) Applied All India Federation of Tax Practitioners v. Union of India & Ors. 1999 TaxPub(DT) 1007 (Del-HC) Distinguished South India Steel Rolling Mills v. CIT 1997 TaxPub(DT) 1108 (SC) Applied Hitech (India) Pvt. Ltd. v. Union of India & Ors. 1997 TaxPub(DT) 0967 (AP-HC) Applied Eastern Aviation and Industries Ltd. v. CIT 1994 TaxPub(DT) 0480 (Cal-HC) Applied CIT v. H.S. Shivarudrappa 1993 TaxPub(DT) 0902 (Karn-HC) Applied T.N. Vasavan v. CIT 1992 TaxPub(DT) 0740 (Ker-HC) Distinguished CIT v. C.R. Niranjan 1991 TaxPub(DT) 0261 (Mad-HC) Applied CIT v. P. Doraiswamy Chetty 1990 TaxPub(DT) 0667 (SC) Followed CIT v. Smt. Radhadevi D. Daga 1987 TaxPub(DT) 1139 (Bom-HC) Applied CIT v. Abhay L. Khatau 1986 TaxPub(DT) 1018 (Bom-HC) Relied on K.P. Varghese v. Income Tax Officer & Anr. 1981 TaxPub(DT) 0972 (SC) Affirmed on J.H. Gotla v. CIT 1973 TaxPub(DT) 0465 (Mys-HC) Approved on Dr. T.P. Kapadia v. CIT 1973 TaxPub(DT) 0160 (Mys-HC) Impliedly Approved on Dr. T.P. Kapadia v. CIT 1973 TaxPub(DT) 0160 (Mys-HC) Impliedly Disapproved on Dayalbhai Madhavji Vadera v. CIT 1966 TaxPub(DT) 0160 (Guj-HC) Distinguished on Dayalbhai Madhavji Vadera v. CIT 1966 TaxPub(DT) 0160 (Guj-HC) Relied on CIT v. Manilal Dhanji 1962 TaxPub(DT) 0274 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1344 (SC) : (1985) 156 ITR 0323 : (1985) 048 CTR 0363 : (1985) 023 TAXMAN 0014Commissioner of Income Tax, Bangalore v. J.H. Gotla SUBSCRIBE FOR FULL CONTENT