Case Laws Analysis
Supported in Unnikrishnan VS v. ITO 2021 TaxPub(DT) 0402 (Mum-Trib)
Followed on Volvo India (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 3149 (Bang-Trib)
Relied on Nokia Networks OY v. Jt. CIT 2018 TaxPub(DT) 2996 (Del-Trib)
Followed on Mahindra Telecommunications Investment (P.) Ltd. v. ITO 2016 TaxPub(DT) 2625 (Mum-Trib)
Relied on Mobis India Ltd. v. Dy. CIT 2014 TaxPub(DT) 1502 (Chen-Trib)
Distinguished on Sukhmani Society for Citizen Services v. CIT 2013 TaxPub(DT) 1998 (Asr-Trib)
Relied on Dy. Director of IT (International Taxation) v. Toronto Dominion Bank Ltd. 2013 TaxPub(DT) 0992 (Mum-Trib)
Distinguished on Brooke Bond India Ltd. v. Jt. CIT & Anr. 2011 TaxPub(DT) 1991 (Cal-HC)
Followed on CIT & Anr. v. Dinesh Kumar Goel 2011 TaxPub(DT) 0588 (Del-HC)
Applied on Hindustan Shipyard Ltd. v. Dy. CIT 2010 TaxPub(DT) 1610 (Visakhapatnam-Trib)
Applied on M.P. Ramachandran v. Dy. CIT 2010 TaxPub(DT) 0506 (Mum-Trib)
Relied on Elgitread (India) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 0412 (Chen-Trib)
Followed on Asstt. CIT v. Tamil Nadu Mercantile Bank Ltd. 2010 TaxPub(DT) 0321 (Chen-Trib)
Applied on Dy. CIT v. Fag Bearings India Ltd. 2008 TaxPub(DT) 2261 (Adh-Trib)
Applied on CIT v. Shri Ram Pistons & Rings Ltd. 2008 TaxPub(DT) 1988 (Del-HC)
Relied National Handloom Development Corpn. Ltd. v. Deputy CIT 2004 TaxPub(DT) 1191 (All-HC)
Applied Kerala Urban Development Finance Corpn. Ltd. v. CIT 2004 TaxPub(DT) 0342 (Ker-HC)
Distinguished CIT v. Syndicate Bank 2003 TaxPub(DT) 0802 (Karn-HC)
Applied Seth Madan Lal Modi v. CIT 2003 TaxPub(DT) 0722 (Del-HC)
Applied CIT v. Mahalakshmi Sugar Mills Co. Ltd. 2001 TaxPub(DT) 0844 (Del-HC)
Applied CIT v. National Electric Supply & Trading Corporation (P) Ltd. 2001 TaxPub(DT) 0730 (Del-HC)
Applied Anup Engineering Ltd. v. CIT 2001 TaxPub(DT) 0487 (Guj-HC)
Applied Hope (India) Ltd. v. CIT 1999 TaxPub(DT) 1261 (Cal-HC)
Relied T.M. Raghunathan v. CIT 1998 TaxPub(DT) 0102 (Mad-HC)
Relied CIT v. Chandrika Educational Trust 1994 TaxPub(DT) 0453 (Ker-HC)
Relied Babulal Narottamdas & Ors. v. CIT 1991 TaxPub(DT) 0910 (SC)
Distinguished CIT v. Smt. Menaben Vadilal Parekh 1991 TaxPub(DT) 0299 (Bom-HC)
Distinguished CIT v. Indian Overseas Bank & Anr. 1990 TaxPub(DT) 0393 (Mad-HC)
Followed Kalpaka Films v. CIT 1989 TaxPub(DT) 0857 (Ker-HC)
Applied K.V. Moosa Koya & Co. v. Income Tax Officer & Anr. 1989 TaxPub(DT) 0450 (Ker-HC)
Applied Utankamoni Chakma v. Income Tax Officer & Ors. 1989 TaxPub(DT) 0320 (Gau-HC)
Relied Chandan Wood Products v. CIT 1988 TaxPub(DT) 1004 (MP-HC)
Relied CIT v. Govind Prasad Prabhu Nath 1988 TaxPub(DT) 0608 (All-HC)
Relied CIT v. Hindustan Housing & Land Development Trust Ltd. 1986 TaxPub(DT) 1706 (SC)
Relied CIT v. Chanchani Brothers (Contractors) Pvt. Ltd. 1986 TaxPub(DT) 1351 (Pat-HC)
Distinguished Peter John (Decd.) v. CIT 1986 TaxPub(DT) 0678 (Ker-HC)
Followed Harish Chandra & Ors. v. CIT 1985 TaxPub(DT) 0318 (Del-HC)
Applied CIT v. Vijay Laxmi Trading Co. Ltd. 1984 TaxPub(DT) 0652 (Raj-HC)
Followed CIT v. Hercules Trading Corporation 1983 TaxPub(DT) 0832 (Cal-HC)
Applied Sarupchand Hukamchand (P) Ltd. v. CIT 1982 TaxPub(DT) 0252 (MP-HC)
Followed CIT v. H.H. Maharaja Yashwant Rao Pawar 1981 TaxPub(DT) 0461 (MP-HC)
Relied Amar Nath Khandelwal v. CIT 1980 TaxPub(DT) 1069 (Del-HC)
Relied Sardar Arjunsingh Ahluwalia v. CIT 1980 TaxPub(DT) 0724 (MP-HC)
Relied M. Jairam v. CIT 1979 TaxPub(DT) 0933 (Ker-HC)
Distinguished Mrs. Menaben V. Parikh v. Controller of Estate Duty 1979 TaxPub(DT) 0428 (Bom-HC)
Applied Vinodkumar Ratilal v. CIT 1975 TaxPub(DT) 0132 (Guj-HC)
Applied CIT v. Mehar Singh Sampuran Singh Chawla 1973 TaxPub(DT) 0235 (Del-HC)
Relied Sardar C.S. Angre v. Commissioner of Wealth Tax 1968 TaxPub(DT) 0325 (MP-HC)
Applied CIT v. V. Sampangiramaiah 1968 TaxPub(DT) 0243 (Mys-HC)
Applied Radhey Lal Manni Lal v. CIT 1967 TaxPub(DT) 0283 (All-HC)
Applied CIT v. Ashokbhai Chimanbhai 1965 TaxPub(DT) 0199 (SC)
Applied Mahalakshmi Rice & Oil Mill v. CIT 1965 TaxPub(DT) 0073 (AP-HC)
Applied CIT v. A. Gajapathy Naidu 1964 TaxPub(DT) 0323 (SC)
Relied Tika Ram & Sons (P) Ltd v. CIT & Anr. 1964 TaxPub(DT) 0071 (All-HC)
Applied CIT v. Associated Commercial Corporation 1963 TaxPub(DT) 0183 (Bom-HC)
Distinguished M.R. Goyal v. CIT 1962 TaxPub(DT) 0201 (Bom-HC)
Relied L.W. Russel v. CIT 1962 TaxPub(DT) 0056 (Ker-HC)
Followed CIT v. Kalicharan Jagannath 1961 TaxPub(DT) 0067 (All-HC)
Distinguished CIT v. Harivallabhadas Kalidas & Co. 1960 TaxPub(DT) 0137 (SC)
Followed CIT v. Cotton Agents Ltd. 1957 TaxPub(DT) 0095 (Bom-HC)
Applied Sat Behwaric & Co. v. CIT 1956 TaxPub(DT) 0042 (Raj-HC)
Applied Bhogilal Laherchand v. CIT 1955 TaxPub(DT) 0167 (Bom-HC)
Reversed on CIT v. Agarwal & Co. 1952 TaxPub(DT) 0039 (Bom-HC)
 
The Tax Publishers1954 TaxPub(DT) 0103 (SC) : (1954) 026 ITR 0027

E. D. Sassoon & Company Ltd. & Ors v. Commissioner of Income-Tax, Bombay City

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