Case Laws Analysis Followed on FIH India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0819 (Chen-Trib) Relied on Oriental Earthmovers (P) Ltd. v. ACIT 2019 TaxPub(DT) 3058 (Jp-Trib) Followed CIT v. Luxmi Devi Sugar Mills (P) Ltd. 1991 TaxPub(DT) 0540 (SC) Followed Mahalakshmi Sugar Mills Co. v. CIT 1980 TaxPub(DT) 1047 (SC) Distinguished Haji Aziz & Abdul Shakoor Brothers v. CIT 1961 TaxPub(DT) 0142 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal No. 186 of 20142014 TaxPub(DT) 2364 (Guj-HC) : (2014) 059 (I) ITCL 0255 : (2014) 271 CTR 0591 : (2014) 223 TAXMAN 0346 : (2014) 108 DTR 0237 SUBSCRIBE FOR FULL CONTENT
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