Case Laws Analysis Followed on CIT v. Canara Bank 2020 TaxPub(DT) 5496 (Karn-HC) Followed on Anil Kumar Bansal v. ITO 2019 TaxPub(DT) 5652 (Del-Trib) Distinguished on State Bank of India v. ACIT & Ors. 2019 TaxPub(DT) 1252 (Bom-HC) Relied on ITO v. Gold Chick Hatcheries & Foods Ltd. 2018 TaxPub(DT) 7872 (Hyd-Trib) Relied on SPL Polymers Ltd. v. Asstt. CIT 2018 TaxPub(DT) 4912 (Mum-Trib) Referred on Modern Syntex (India) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 4684 (Raj-HC) Referred on Jt. CIT v. Karnataka Vikas Grameena Bank 2018 TaxPub(DT) 2611 (Bang-Trib) Followed on Gulf Steel & Minerals v. ITO 2018 TaxPub(DT) 2407 (Ranchi-Trib) Followed on Pr. CIT v. Modern Threads (I) Ltd. 2018 TaxPub(DT) 0834 (Raj-HC) Distinguished on Transworld Garnet India (P) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 3836 (Mad-HC) Distinguished on Mackinnon Mackenzie & Co. Ltd. v. ITO 2017 TaxPub(DT) 1485 (Mum-Trib) Followed on Commissioner of Income Tax v. Fidelity Textiles P. Ltd. 2016 TaxPub(DT) 1728 (Mad-HC) Reviewed on Modern Threads (I) Ltd. v. Addl. CIT 2016 TaxPub(DT) 1354 (Jp-Trib) Followed on CIT & Anr. v. Karnataka Vikas Grameen Bank 2016 TaxPub(DT) 0817 (Karn-HC) Applied on Genre Exports (P) Ltd. v. ITO 2015 TaxPub(DT) 1976 (Mum-Trib) Distinguished on UEM India (P) Ltd. v. Addl. CIT 2015 TaxPub(DT) 0737 (Del-Trib) Relied on Adarsh Sood v. CIT 2014 TaxPub(DT) 3531 (P&H-HC) Distinguished on Asstt. CIT v. Sunderlal Sawji Urban Co-Op. Bank Ltd. 2014 TaxPub(DT) 2191 (Pune-Trib) Relied on CIT v. Gujarat State Fertilizers & Chemicals Ltd. 2013 TaxPub(DT) 2220 (Guj-HC) Followed on CIT v. ICC India (P.) Ltd. 2013 TaxPub(DT) 1785 (Del-HC) Distinguished on High Range Foods (P) Ltd. v. Dy. CIT 2012 TaxPub(DT) 0849 (Coch-Trib) Distinguished on Goodricke Group Ltd. v. CIT 2011 TaxPub(DT) 1700 (Cal-HC) Distinguished on Deputy Commissioner of Income Tax v. C.M.Y.K. Printech Ltd. 2011 TaxPub(DT) 1494 (Del-Trib) Distinguished on Iskraemeco Regent Ltd. v. CIT 2011 TaxPub(DT) 0649 (Mad-HC) Distinguished on Sulzer India Ltd. v. Jt. CIT 2010 TaxPub(DT) 2323 (Mum-Trib) Distinguished on CIT v. Indian Rayon & Industries Ltd. 2010 TaxPub(DT) 1713 (Cal-HC) Distinguished on ITO v. Eurostar Distilleries (P) Ltd. 2010 TaxPub(DT) 1420 (Coch-Trib) Relied on CIT v. Jackson Engineers Ltd. 2010 TaxPub(DT) 1232 (Del-HC) Relied on Hindustan Foods Ltd. v. Dy. CIT 2010 TaxPub(DT) 0352 (Bom-HC) Applied on Velocient Technologies Ltd. v. ITO 2010 TaxPub(DT) 0186 (Del-Trib) Distinguished on Accelerated Freez & Drying Co. Ltd. v. Dy. CIT 2009 TaxPub(DT) 1711 (Coch-Trib) Relied on The Gurdaspur Co-op. Sugar Mills v. Dy. CIT 2009 TaxPub(DT) 1240 (Asr-Trib) Distinguished on Dy. CIT v. Brijlaxmi Leasing & Finance Ltd. 2009 TaxPub(DT) 0359 (Ahd-Trib) Relied on Dy. CIT v. Ravina Associates (P) Ltd. 2008 TaxPub(DT) 2322 (Del-Trib) Followed on Jindal Iron & Steel Company v. Jt. CIT 2008 TaxPub(DT) 2188 (Mum-Trib) Distinguished on Deepak Fertilisers & Petrochemicals Corporation Ltd. v. Dy. CIT 2008 TaxPub(DT) 1049 (Mum-Trib) Distinguished Chief CIT v. Kesaria Tea Co. Ltd. 2002 TaxPub(DT) 1293 (SC) Followed CIT v. Aries Advertising (P) Ltd. 2002 TaxPub(DT) 1197 (Mad-HC) Followed CIT v. Sundaram Industries Ltd. 2002 TaxPub(DT) 0329 (Mad-HC) Distinguished CIT v. Abdul Ahad 2001 TaxPub(DT) 0669 (J&K-HC) Impliedly approved on CIT v. A.V.M. Ltd. 1984 TaxPub(DT) 0189 (Mad-HC) Impliedly approved on Punjab Steel Scrap Merchants Association Ltd. v. CIT 1961 TaxPub(DT) 0211 (Punj-HC) Relied on Punjab Distilling Industries Ltd. v. CIT 1959 TaxPub(DT) 0123 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 1245 (SC) : (1996) 222 ITR 0344 : (1996) 136 CTR 0444 : (1996) 088 TAXMAN 0429Commissioner of Income Tax v. T.V. Sundaram Iyengar and Sons Ltd. SUBSCRIBE FOR FULL CONTENT