Case Laws Analysis Distinguished on CIT v. Midas Golden Distelleries (P). Ltd. 2021 TaxPub(DT) 4948 (Mad-HC) Followed on ACIT v. Brindavan Agencies (P) Ltd. 2021 TaxPub(DT) 0015 (Del-Trib) Relied on Floursih Builders & Developers (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1735 (Del-Trib) Followed on ITO v. Sohail Financials Ltd 2018 TaxPub(DT) 6558 (Del-Trib) Followed on Cornerstone Property Investments Pvt. Ltd. v. ITO 2018 TaxPub(DT) 1332 (Bang-Trib) Distinguished on Matchless Glass Services (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5416 (Del-Trib) Distinguished on CIT v. Pranav Foundations Ltd. 2015 TaxPub(DT) 1914 (Mad-HC) Relied on Asstt. CIT v. Mancherial Cement Company (P.) Ltd. 2013 TaxPub(DT) 0981 (Hyd-Trib) Relied on Commissioner of Income-tax v. S. Khader Khan Son 2012 TaxPub(DT) 3088 (SC) Relied on Agrawal Coal Corporation (P) Ltd. v. Additional Commissioner of Income Tax 2012 TaxPub(DT) 0375 (Ind-Trib) Followed on CIT v. Gangour Investment Ltd. 2009 TaxPub(DT) 1400 (Del-HC) Followed on CIT v. Value Capital Services P. Ltd. 2008 TaxPub(DT) 1946 (Del-HC) Relied CIT v. Makhni & Tyagi (P) Ltd. 2004 TaxPub(DT) 1259 (Del-HC) Applied CIT v. Ruby Traders & Exporters Ltd. 2003 TaxPub(DT) 1106 (Cal-HC) Applied Hindusthan Tea Trading Co. Ltd. v. CIT 2003 TaxPub(DT) 1102 (Cal-HC) Followed CIT v. Dhar Ispat (P) Ltd. 2003 TaxPub(DT) 0384 (MP-HC) Followed Anand Woollen Mills (P) Ltd. v. CIT 2002 TaxPub(DT) 0524 (Del-HC) Followed CIT v. Prateek Finance & Investment Co. Ltd. 1995 TaxPub(DT) 1226 (Del-HC) Relied on Malabar Industrial Co. Ltd. v. CIT 1992 TaxPub(DT) 0811 (Ker-HC) Relied on CIT v. Urmila Devi 1992 TaxPub(DT) 0660 (All-HC) Relied on CIT v. Hari Om Agarwal 1992 TaxPub(DT) 0658 (All-HC) Relied on CIT v. Smt. Sangeeta Agarwal 1992 TaxPub(DT) 0463 (All-HC) Distinguished on CIT v. Steller Investment Ltd. 1991 TaxPub(DT) 1347 (Del-HC) Applied on CIT v. Biju Patnaik 1986 TaxPub(DT) 1553 (SC) Applied on S.P. Gramophone Co. v. CIT 1986 TaxPub(DT) 1266 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITC No. 8 of 19921994 TaxPub(DT) 0556 (Del-HC) : (1994) 205 ITR 0098 : (1993) 113 CTR 0472 : (1993) 070 TAXMAN 0069CIT v. Sophia Finance Ltd. SUBSCRIBE FOR FULL CONTENT