Case Laws Analysis Relied on Dell International Services India (P) Ltd. v. Jt. CIT (LTU) 2022 TaxPub(DT) 1813 (Bang-Trib) Relied on Bajrang Alloys Ltd. v. Dy. CIT 2022 TaxPub(DT) 1669 (Rai-Trib) Relied on ZF Steering Gear (I) Ltd. v. Dy. CIT 2022 TaxPub(DT) 1512 (Pune-Trib) Relied on J.K. Fenner (India) Ltd. v. Jt./ACIT 2022 TaxPub(DT) 1131 (Chen-Trib) Relied on HDFC Bank Ltd. v. Dy. CIT 2022 TaxPub(DT) 1019 (Mum-Trib) Followed on Supreme Industries Ltd. v. ACIT 2022 TaxPub(DT) 0771 (Mum-Trib) Followed on K. Raheja Corporate Services (P) Ltd. v. ACIT 2021 TaxPub(DT) 6314 (Mum-Trib) Followed on Chiripal Industries Ltd. v. DCIT 2021 TaxPub(DT) 6294 (Ahd-Trib) Relied on Shivnarayan Nemani Shares & Stock Brokers (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 5942 (Mum-Trib) Relied on DCIT v. International Cargo Terminals & Infrastructure (P) Ltd. 2021 TaxPub(DT) 5760 (Mum-Trib) Followed on ACIT v. Cyrus Investments (P) Ltd. & Ors. 2021 TaxPub(DT) 5679 (Mum-Trib) Followed on XS Real Properties (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 5428 (Chen-Trib) Applied on Dy. CIT v. Runwal Developers (P) Ltd. 2021 TaxPub(DT) 5212 (Mum-Trib) Followed on PHL Fininvest (P). Ltd. v. Dy. CIT 2021 TaxPub(DT) 4703 (Mum-Trib) Followed on Rosy Blue (India) (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 4564 (Mum-Trib) Followed on Dalmia Bharat Sugar & Industries Ltd. v. Dy. CIT 2021 TaxPub(DT) 4317 (Del-Trib) Followed on Asstt. CIT v. Sobha Developers Ltd. 2021 TaxPub(DT) 3780 (Bang-Trib) Followed on Mid Valley Health Care Services (P) Ltd. v. ACIT 2021 TaxPub(DT) 3496 (Ahd-Trib) Followed on Dy. CIT v. GHCL Ltd. 2021 TaxPub(DT) 2665 (Ahd-Trib) Followed on Bachhraj Factories (P) Ltd. v. ACIT 2021 TaxPub(DT) 2634 (Mum-Trib) Followed on HBL Power Systems Ltd. v. Dy. CIT 2021 TaxPub(DT) 2573 (Hyd-Trib) Relied on Jayant Packaging (P). Ltd. v. DCIT 2021 TaxPub(DT) 2309 (Chen-Trib) Followed on Dy. CIT v. K. Raheja Corp. (P) Ltd 2021 TaxPub(DT) 1991 (Mum-Trib) Followed on Kalyani Steels Ltd. v. DCIT 2021 TaxPub(DT) 1838 (Pune-Trib) Followed on Dy. CIT v. Mahindra Lifespace Developers Ltd. 2021 TaxPub(DT) 1170 (Mum-Trib) Followed on Dy. CIT v. Godrej Properties Ltd. 2021 TaxPub(DT) 0458 (Mum-Trib) Applied on Raptakos Brett & Co. Ltd. v. Dy. CIT 2021 TaxPub(DT) 0159 (Mum-Trib) Followed on Ramalinga Mills Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0151 (Chen-Trib) Followed on Dy. CIT v. J.K. Paper Ltd. 2020 TaxPub(DT) 5293 (Sur-Trib) Followed on ACIT v. K.E.I. Industries Ltd. 2020 TaxPub(DT) 5141 (Del-Trib) Followed on DCIT v. Century Plyboards (I) Ltd. 2020 TaxPub(DT) 5064 (Kol-Trib) Followed on Baroda Industries (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 5053 (Mum-Trib) Followed on Kanchan Pharma (P) Ltd. v. ACIT 2020 TaxPub(DT) 4731 (Ahd-Trib) Followed on Karnataka State Industrial Infrastructure Development Corporation Ltd. v. Dy. CIT 2020 TaxPub(DT) 4397 (Bang-Trib) Followed on Dy. CIT v. IFCI Ltd. 2020 TaxPub(DT) 4221 (Del-Trib) Followed on Wipro Ltd. v. Addl. CIT 2020 TaxPub(DT) 4218 (Bang-Trib) Followed on Tata Investment Corporation Ltd. v. Dy. CIT 2020 TaxPub(DT) 4188 (Mum-Trib) Followed on Kingfisher Finvest India Ltd. v. Dy. CIT 2020 TaxPub(DT) 4070 (Bang-Trib) Followed on Hind Musafir Agency Ltd. v. ACIT 2020 TaxPub(DT) 3840 (Mum-Trib) Followed on DCIT v. JSW Power Trading Co. Ltd. 2020 TaxPub(DT) 3827 (Mum-Trib) Followed on ACIT v. Bosch Ltd. 2020 TaxPub(DT) 3807 (Bang-Trib) Followed on ACIT v. Tata Sons Ltd. 2020 TaxPub(DT) 3401 (Mum-Trib) Followed on Express News Papers (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 3337 (Mad-HC) Followed on Dy. CIT v. Tata Housing Development Co. Ltd. 2020 TaxPub(DT) 3158 (Mum-Trib) Supported in Torrent Power Grid Ltd. v. DCIT 2020 TaxPub(DT) 3118 (Ahd-Trib) Followed on Gujarat Mineral Development Corporation Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3071 (Ahd-Trib) Relied on J.B. Boda Reinsurance Brokers (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 2986 (Mum-Trib) Followed on Dy. CIT v. Piramal Enterprises Ltd. 2020 TaxPub(DT) 2855 (Mum-Trib) Relied on Dy. CIT v. Piramal Enterprises Ltd. 2020 TaxPub(DT) 2855 (Mum-Trib) Followed on Tanglin Developments Ltd. v. Dy. CIT 2020 TaxPub(DT) 2702 (Bang-Trib) Relied on DCIT v. Igate Global Solutions Ltd. 2020 TaxPub(DT) 2087 (Pune-Trib) Followed on Ramgopal Textiles Ltd. v. DCIT 2020 TaxPub(DT) 1923 (Mum-Trib) Relied on Apurva Natvar Parikh & Co. (P) Ltd. v. DCIT 2020 TaxPub(DT) 1845 (Mum-Trib) Followed on Aditya Birla Nuvo Ltd. v. Addl. CIT 2020 TaxPub(DT) 1730 (Mum-Trib) Followed on Zaveri & Co. (P) Ltd. v. DCIT 2020 TaxPub(DT) 1723 (Ahd-Trib) Followed on Capgemini Technology Services India Ltd. v. Dy. CIT 2020 TaxPub(DT) 1505 (Pune-Trib) Applied on Akzo Nobel India Ltd. v. DCIT 2020 TaxPub(DT) 0922 (Kol-Trib) Relied on DCIT v. Shoden Developers (P) Ltd. 2020 TaxPub(DT) 0851 (Mum-Trib) Relied on Hindustan Construction Co. Ltd. v. Asstt. CIT 2020 TaxPub(DT) 0773 (Mum-Trib) Relied on Welspun Steel Ltd. v. DCIT 2020 TaxPub(DT) 0644 (Mum-Trib) Relied on Grasim Industries Ltd. v. Addl. CIT 2020 TaxPub(DT) 0572 (Mum-Trib) Followed on Unipres India (P) Ltd. v. ITO 2019 TaxPub(DT) 7908 (Chen-Trib) Relied on Hinduja Realty Ventures Ltd. v. Dy. CIT 2019 TaxPub(DT) 7777 (Mum-Trib) Followed on Dy. CIT v. Edelweiss Commodities Services Ltd. 2019 TaxPub(DT) 7674 (Mum-Trib) Relied on Tata Sons Ltd. v. ACIT 2019 TaxPub(DT) 7621 (Mum-Trib) Relied on Dy. CIT v. Adani Logistics Ltd. 2019 TaxPub(DT) 7317 (Ahd-Trib) Relied on Voltas Ltd. v. DCIT 2019 TaxPub(DT) 7173 (Mum-Trib) Relied on Bharat Forge Ltd. v. Dy. CIT 2019 TaxPub(DT) 6704 (Pune-Trib) Supported by on National Aluminium Company Ltd. v. Asstt. CIT 2019 TaxPub(DT) 6663 (Ctk-Trib) Followed on Dy. CIT v. Godrej Industries Ltd. 2019 TaxPub(DT) 6399 (Mum-Trib) Applied on CIMS Hospital (P) Ltd. v. DCIT 2019 TaxPub(DT) 6391 (Ahd-Trib) Followed on Asstt. CIT v. Samalpatti Power Company (P) Ltd. 2019 TaxPub(DT) 6196 (Chen-Trib) Relied on DCIT v. Capgemini Technology Services India Ltd. 2019 TaxPub(DT) 5494 (Pune-Trib) Followed on Mid Valley Health Care Services (P) Ltd. v. ACIT 2019 TaxPub(DT) 5452 (Ahd-Trib) Followed on Aditya Medisales Ltd. v. Dy. CIT 2019 TaxPub(DT) 5382 (Ahd-Trib) Relied on Horizon Infrastructure Ltd. v. Dy. CIT 2019 TaxPub(DT) 5259 (Mum-Trib) Followed on Vectra Investments (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5150 (Bang-Trib) Relied on Kirloskar Oil Engines Ltd. v. Addl. CIT 2019 TaxPub(DT) 5060 (Pune-Trib) Followed on Entertainment Network (India) Ltd. v. ACIT 2019 TaxPub(DT) 4768 (Mum-Trib) Relied on Shilpa Shetty v. Asstt. CIT 2019 TaxPub(DT) 4549 (Mum-Trib) Followed on Tavant Technologies India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 4526 (Bang-Trib) Relied on Dy. CIT v. Ami Polymer (P) Ltd. 2019 TaxPub(DT) 4208 (Mum-Trib) Relied on PMP Auto Components (P) Ltd. v. DCIT 2019 TaxPub(DT) 4179 (Mum-Trib) Followed on Dy. CIT v. Pan India Network Infravest (P) Ltd. 2019 TaxPub(DT) 4106 (Mum-Trib) Followed on Welspun Steel Ltd. v. DCIT 2019 TaxPub(DT) 3994 (Mum-Trib) Followed on ACIT v. Usha Martin Ventures Ltd. 2019 TaxPub(DT) 3836 (Kol-Trib) Followed on Frigorifico Allana (P) Ltd. v. Addl. CIT 2019 TaxPub(DT) 3735 (Mum-Trib) Followed on Piramal Healthcare Ltd. v. Dy. CIT & (Vice-Versa) 2019 TaxPub(DT) 3188 (Mum-Trib) Followed on ACIT v. Persistent Systems (P) Ltd. 2019 TaxPub(DT) 3158 (Pune-Trib) Followed on Torrent Energy Ltd. v. DCIT 2019 TaxPub(DT) 2525 (Ahd-Trib) Followed on Apollo International Ltd. v. Dy. CIT 2019 TaxPub(DT) 2441 (Del-Trib) Followed on Electrosteel Castings Ltd. v. DCIT 2019 TaxPub(DT) 2305 (Kol-Trib) Relied on Atul Ltd. v. DCIT 2019 TaxPub(DT) 2228 (Ahd-Trib) Followed on Agni Investments (P) Ltd. v. ITO 2019 TaxPub(DT) 2197 (Ahd-Trib) Relied on ITO v. Ameya Logistics (P) Ltd. 2019 TaxPub(DT) 2139 (Mum-Trib) Followed on Aditya Medisales Ltd. v. Dy. CIT 2019 TaxPub(DT) 2075 (Ahd-Trib) Followed on ITO v. M/s. Chiripal Poly Films Ltd. 2019 TaxPub(DT) 1889 (Mum-Trib) Relied on Tata Sons Ltd. v. Asstt. CIT 2019 TaxPub(DT) 1508 (Mum-Trib) Followed on DCIT v. Radha Madhav Investments Ltd. 2019 TaxPub(DT) 1398 (Mum-Trib) Followed on ACIT v. Jyothy Laboratories Ltd. 2019 TaxPub(DT) 1306 (Mum-Trib) Followed on Unique Mercantile India (P) Ltd. v. DCIT 2019 TaxPub(DT) 0571 (Ahd-Trib) Relied on J.V. Holdings (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 0126 (Bang-Trib) Followed on Bermaco Energy Systems Ltd. v. ACIT & Anr. 2019 TaxPub(DT) 0072 (Mum-Trib) Followed on Sheba Properties Ltd. v. Dy. CIT 2018 TaxPub(DT) 7772 (Mum-Trib) Followed on Tata Petrodyne Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7404 (Mum-Trib) Relied on Laqshya Media Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7326 (Mum-Trib) Relied on ACIT v. Karnataka State Financial Corporation Ltd. 2018 TaxPub(DT) 6999 (Bang-Trib) Followed on Enam Asset Management Co. (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 6849 (Mum-Trib) Followed on DCIT v. DLF Assets (P) Ltd. 2018 TaxPub(DT) 6268 (Del-Trib) Relied on DCIT v. Adani Infrastructure & Developers Pvt. Ltd. 2018 TaxPub(DT) 6225 (Ahd-Trib) Followed on ACIT v. Value Industries Ltd. & Vice-Versa 2018 TaxPub(DT) 6125 (Mum-Trib) Relied on Tata Steel Processing & Distribution Ltd. v. DCIT 2018 TaxPub(DT) 6102 (Kol-Trib) Relied on Finquest Securities (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 5671 (Mum-Trib) Relied on Gujarat Fluorochemicals Ltd. v. DCIT 2018 TaxPub(DT) 5168 (Ahd-Trib) Relied on DCIT v. Industrial Investment Bank of India 2018 TaxPub(DT) 4266 (Kol-Trib) Relied on ACIT v. Zee Entertainment Enterprises Ltd. & Vice-Versa 2018 TaxPub(DT) 3104 (Mum-Trib) Followed on DCIT v. Babcock Borsig Ltd. & Vice-Versa 2018 TaxPub(DT) 2626 (Kol-Trib) Relied on Fine Estates Pvt. Ltd. v. CIT (Appeals) 2018 TaxPub(DT) 2392 (Mum-Trib) Relied on Nalwa Sons Investments Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2254 (Del-Trib) Relied on Dy. CIT v. Maco Corporation India (P) Ltd. 2018 TaxPub(DT) 2224 (Kol-Trib) Relied on Asstt. CIT v. National Commodities & Derivatives Exchange Ltd. 2018 TaxPub(DT) 2175 (Mum-Trib) Relied on ACIT v. Af-taab Investment Company Ltd. & Vice-Versa 2017 TaxPub(DT) 4926 (Mum-Trib) Relied on Gujarat Fluorochemicals Ltd. v. Dy. CIT 2009 TaxPub(DT) 0950 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 502 of 2012 & C.O. No. 68 (Del) of 20142017 TaxPub(DT) 1760 (Del-Trib) : (2017) 165 ITD 0027 : (2017) 188 TTJ 0001 : (2017) 058 ITR (Trib) 0313 SUBSCRIBE FOR FULL CONTENT
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