Case Laws Analysis Relied on CIT v. Emgeeyar Pictures (P) Ltd. 2020 TaxPub(DT) 3888 (Mad-HC) Followed on Brahm Datt v. Asstt. CIT 2018 TaxPub(DT) 7840 (Del-HC) Relied on CIT & Anr. v. Atwood Oceanics Pacific Ltd. 2011 TaxPub(DT) 0269 (Uttarakhand-HC) Distinguished on CIT v. Smt. Shobha Rani Shah 2009 TaxPub(DT) 0855 (P&H-HC) Followed on CIT v. Vellore Electric Corporation Ltd. 2008 TaxPub(DT) 0758 (Mad-HC) Followed CIT v. Vellore Electric Corporation Ltd. 2006 TaxPub(DT) 1218 (Mad-HC) Relied Varkey Jacob & Co. v. CIT & Anr. 2005 TaxPub(DT) 0991 (Ker-HC) Applied CIT v. Ramesh Chand Soni 2005 TaxPub(DT) 0659 (Raj-HC) Distinguished Ashwani Dhingra v. Chief CIT & Ors. 2005 TaxPub(DT) 0568 (All-HC) Applied Spences Hotels (P) Ltd. v. Deputy CIT 2003 TaxPub(DT) 1313 (Karn-HC) Set aside on K.M. Sharma v. Income Tax Officer & Ors. 1996 TaxPub(DT) 1134 (Del-HC) Reversed on K.M. Sharma v. Income Tax Officer & Ors. 1996 TaxPub(DT) 1134 (Del-HC) Applied on S.S. Gadgil v. Lal & Co. 1964 TaxPub(DT) 0340 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1326 (SC) : (2002) 254 ITR 0772 : (2002) 174 CTR 0210 : (2002) 122 TAXMAN 0426K.M. Sharma v. ITO SUBSCRIBE FOR FULL CONTENT