Case Laws Analysis
Followed on Lauren Software (P) Ltd. v. ITO 2022 TaxPub(DT) 0200 (Mum-Trib)
Relied on K. Raheja Corporate Services (P) Ltd. v. ACIT 2021 TaxPub(DT) 6314 (Mum-Trib)
Followed on Pr. CIT v. Hasan Hajee & Co. 2021 TaxPub(DT) 5446 (Karn-HC)
Followed on Apeejay Surrendra Park Hotels Ltd. v. Dy. CIT 2021 TaxPub(DT) 0753 (Kol-Trib)
Followed on KEI Industries Ltd. v. DCIT 2021 TaxPub(DT) 0618 (Del-Trib)
Followed on ACIT v. Tata Sons Ltd. 2021 TaxPub(DT) 0165 (Mum-Trib)
Relied on CIT v. GE India Technology Centre (P) Ltd. 2021 TaxPub(DT) 0065 (Karn-HC)
Followed on Ambuja Housing & Urban Infrastructure Co. Ltd. v. DCIT 2021 TaxPub(DT) 0057 (Kol-Trib)
Followed on Big Bags International (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 5561 (Karn-HC)
Relied on ACIT v. K.E.I. Industries Ltd. 2020 TaxPub(DT) 5141 (Del-Trib)
Relied on ACIT v. Snowtex Investment Ltd. 2019 TaxPub(DT) 6670 (Kol-Trib)
Followed on Bata India Ltd. v. DCIT 2019 TaxPub(DT) 6365 (Kol-Trib)
Followed on Nile Tech Ltd. v. ACIT 2019 TaxPub(DT) 4633 (Del-Trib)
Followed on DCIT v. Kansai Nerolac Paints Ltd. 2019 TaxPub(DT) 4103 (Mum-Trib)
Relied on DCIT v. National Accreditation Board 2019 TaxPub(DT) 4068 (Del-Trib)
Supported by on Carlyle India Advisors (P.) Ltd. v. ITO 2019 TaxPub(DT) 2753 (Mum-Trib)
Relied on Rajkot Jilla Gayatri Parivar Trust v. CIT 2019 TaxPub(DT) 2545 (Rkt-Trib)
Relied on ACIT v. Care India Solutions For Sustainable Development 2019 TaxPub(DT) 1840 (Del-Trib)
Followed on Luthra & Luthra Law Offices v. ACIT 2019 TaxPub(DT) 1082 (Del-Trib)
Followed on DCIT v. Apex Strategic Consulting Services (P) Ltd. 2019 TaxPub(DT) 1025 (Del-Trib)
Followed on Arun Agriculture v. DCIT 2019 TaxPub(DT) 0799 (Rai-Trib)
Relied on DCIT v. Somany Ceramics Ltd. 2019 TaxPub(DT) 0641 (Kol-Trib)
Relied on Pragnesh Ramanlal Patel v. ITO 2019 TaxPub(DT) 0352 (Ahd-Trib)
Followed on Apar Industries Ltd. v. Dy. CIT 2019 TaxPub(DT) 0118 (Mum-Trib)
Followed on DCIT v. D.K. Basak Jewellers (P) Ltd. 2019 TaxPub(DT) 0088 (Kol-Trib)
Relied on Maruti Suzuki India Ltd. v. Addl. CIT 2018 TaxPub(DT) 7095 (Del-Trib)
Relied on Guajarat Guardian Ltd. v. DCIT 2018 TaxPub(DT) 5173 (Del-Trib)
Followed on Graphisads (P) Ltd. v. DCIT 2018 TaxPub(DT) 4903 (Del-Trib)
Followed on CIT v. Jaipur Development Authority 2018 TaxPub(DT) 4376 (Raj-HC)
Followed on ITO v. Divyam Tie-Up (P) Ltd. 2018 TaxPub(DT) 2366 (Kol-Trib)
Relied on Omni Active Health Technologies Ltd. v. Dy. CIT 2018 TaxPub(DT) 1878 (Mum-Trib)
Referred on Dy. CIT v. Jahangirabad Finance Co. (P) Ltd. 2018 TaxPub(DT) 1491 (Kol-Trib)
Referred on Cargill Incorporated v. ADIT (International Taxation) 2018 TaxPub(DT) 0576 (Del-Trib)
Relied on Dayanand Contractor V & PO Kharainti v. Pr. CIT 2017 TaxPub(DT) 5473 (Del-Trib)
Followed on CIT v. Modipon Ltd. 2017 TaxPub(DT) 5021 (SC)
Relied on Mackinnon Mackenzie & Co. Ltd. v. ITO 2017 TaxPub(DT) 1485 (Mum-Trib)
Followed on ITO v. Dilip B. Desai, HUF 2017 TaxPub(DT) 0825 (Kol-Trib)
Applied on John Deere India (P) Ltd. v. Dy. CIT 2017 TaxPub(DT) 0065 (Pune-Trib)
Followed on Premier Electrical Industries v. Jt. CIT 2016 TaxPub(DT) 4644 (Chd-Trib)
Relied on Dy. CIT v. Lokenath Saraf Securities (P) Ltd. 2016 TaxPub(DT) 4120 (Kol-Trib)
Followed on Bhai Gurudas Educational Trust v. CIT 2016 TaxPub(DT) 1855 (Chd-Trib)
Relied on ITO v. Hotel Vasundhara Palace 2016 TaxPub(DT) 0683 (Del-Trib)
Applied on Shalivahana Estates (P) Ltd. v. ACIT 2016 TaxPub(DT) 0289 (Hyd-Trib)
Relied on Nikkamal Jewellers v. Addl. CIT 2016 TaxPub(DT) 0284 (Chd-Trib)
Applied on Integrated Coal Mining Ltd. v. DCIT 2016 TaxPub(DT) 0017 (Kol-Trib)
Relied on Balbir Singh v. Asstt. CIT 2015 TaxPub(DT) 5429 (Jp-Trib)
Applied on Indian Farmers Fertilizer Cooperation Ltd. v. ACIT 2015 TaxPub(DT) 4583 (Del-Trib)
Distinguished on Grewal Export (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1909 (Mum-Trib)
Followed on Dy. CIT v. Maheshwari Plaza Resorts Ltd. 2015 TaxPub(DT) 1472 (Hyd-Trib)
Followed on Ashoka Foods & Dehydrates Sansthan v. Asstt. CIT 2014 TaxPub(DT) 4268 (Luck-Trib)
Applied on Resistoflex Dynamics (P) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4071 (Del-Trib)
Relied on Honeywell Electrical Devices & Systems India Ltd. v. Asstt. CIT 2014 TaxPub(DT) 0757 (Chen-Trib)
Applied on Alfa Laval (I) Ltd. v. Dy. CIT 2014 TaxPub(DT) 0136 (Pune-Trib)
Applied on Oil India Ltd. v. Dy. CIT 2013 TaxPub(DT) 2820 (Jod-Trib)
Relied on Chaman Vatika Educational Society v. Dy. CIT 2013 TaxPub(DT) 2236 (Chd-Trib)
Applied on Dr. D.Y. Patil Pratisthan v. Dy. CIT 2013 TaxPub(DT) 1557 (Pune-Trib)
Applied on Fashion Suitings (P) Ltd. v. Joint CIT 2013 TaxPub(DT) 1337 (Jod-Trib)
Relied on CIT v. Sahu Enterprises Pvt. Ltd. 2013 TaxPub(DT) 1074 (All-HC)
Relied on Additional Director of Income-Tax (Exemption) v. Islamic Research Foundation 2013 TaxPub(DT) 0498 (Mum-Trib)
Applied on Addl. CIT v. N.L. Education Society 2012 TaxPub(DT) 2460 (Agra-Trib)
Followed on Asstt. Director of IT v. Reliance Industries Ltd. 2012 TaxPub(DT) 1058 (Mum-Trib)
Applied on Spectris Technologies (P.) Ltd. v. Asstt. CIT 2012 TaxPub(DT) 0517 (Del-Trib)
Applied on Paradip Port Trust v. Addl. CIT 2011 TaxPub(DT) 2129 (Ctk-Trib)
Distinguished on Sri Mathuradasji Ayodhyabai Rathi Charitable Trust v. Director of IT (Exemptions) 2011 TaxPub(DT) 1764 (Hyd-Trib)
Followed on Income Tax Officer & Ors. v. Anjani Synthetics Ltd. 2011 TaxPub(DT) 1713 (Ahd-Trib)
Applied on Jammula Shyam Sundar Rao (HUF) v. Asstt. CIT 2011 TaxPub(DT) 0975 (Coch-Trib)
Relied on ITO (International Taxation) v. MSC Agency (India) (P) Lt d. 2011 TaxPub(DT) 0575 (Chen-Trib)
Applied on Poonawalla Estate Stud & Agro Farm (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0506 (Pune-Trib)
Distinguished on Joginder Paul (HUF) v. CIT 2011 TaxPub(DT) 0425 (P&H-HC)
Applied on CIT v. Punjab Tractors Ltd. 2010 TaxPub(DT) 2075 (P&H-HC)
Distinguished on National Co-operative Development Corporation v. Asstt. CIT 2010 TaxPub(DT) 1026 (Del-Trib)
Followed on Dr. Narendra Prasad v. CIT & Anr. 2010 TaxPub(DT) 0875 (Pat-HC)
Applied on Bharat Kunverji Kenia v. Addl. CIT. 2010 TaxPub(DT) 0509 (Mum-Trib)
Distinguished on Asstt. Director of Income-tax (International Taxation) v. Mckinsey & Co. Inc. 2010 TaxPub(DT) 0229 (Mum-Trib)
Followed on ITO v. Pushya Properties (P) Ltd. 2009 TaxPub(DT) 1532 (Mum-Trib)
Distinguished on Hyderabad Race Club v. Jt. CIT 2009 TaxPub(DT) 0894 (Hyd-Trib)
Applied on Sportsfield Amusements v. ITO 2009 TaxPub(DT) 0528 (Mum-Trib)
Relied on Dy. CIT v. Jindal Photo Films Ltd. 2008 TaxPub(DT) 0222 (Del-Trib)
Relied on Bhartesh Jain v. ITO 2008 TaxPub(DT) 0028 (Del-Trib)
Applied CIT v. Dalmia Promoters Developers (P) Ltd. 2006 TaxPub(DT) 1216 (Del-HC)
Applied CIT v. Rajeev Grinding Mills 2006 TaxPub(DT) 0009 (Del-HC)
Applied Sonepat Hindu Educational & Charitable Society v. CIT & Anr. 2005 TaxPub(DT) 1640 (P&H-HC)
Relied Commissioner of Wealth Tax v. Allied Finance (P) Ltd. 2005 TaxPub(DT) 1339 (Del-HC)
Applied Shree Hanuman Sugar & Industries Ltd. v. CIT 2004 TaxPub(DT) 1169 (Cal-HC)
Applied Director of Income-tax (Exemption) v. Lovely Bal Shiksha Parishad 2004 TaxPub(DT) 1002 (Del-HC)
Applied CIT v. Dynavision Ltd. 2004 TaxPub(DT) 0365 (Mad-HC)
Applied CIT v. A.R.J. Security Printers 2003 TaxPub(DT) 1170 (Del-HC)
Applied CIT v. Lagan Kala Upvan 2003 TaxPub(DT) 0799 (Del-HC)
Distinguished CIT v. Bradford Trading Co. (P) Ltd. 2003 TaxPub(DT) 0502 (Mad-HC)
Applied CIT v. India Forge & Drop Stampings Ltd. 1999 TaxPub(DT) 0583 (Mad-HC)
Relied Taraben Ramanbhai Patel & Anr. v. Income Tax Officer & Ors. 1995 TaxPub(DT) 1192 (Guj-HC)
Applied Birumal Gaurishankar Jain & Co. & Anr. In Re v. 1992 TaxPub(DT) 1188 (ITSC)
Set aside on CIT v. Radhaswami Satsang 1981 TaxPub(DT) 0649 (All-HC)
Reversed on CIT v. Radhaswami Satsang 1981 TaxPub(DT) 0649 (All-HC)
Impliedly Approved on Secretary of State For India In Council v. Radha Swami Sat Sang 1945 TaxPub(DT) 0003 (All-HC)
Applied on All India Spinners Association v. CIT 1944 TaxPub(DT) 0058 (Privy Council)
 
The Tax Publishers1992 TaxPub(DT) 0858 (SC) : (1992) 193 ITR 0321 : (1991) 100 CTR 0267 : (1992) 060 TAXMAN 0248

Radhasoami Satsang Saomi Bagh v. CIT

INCOME TAX

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