Case Laws Analysis Followed ACIT v. Rajesh Jhaveri Stock Brokers (P) Ltd. 2007 TaxPub(DT) 1257 (SC) Followed Bharat V. Patel v. Union of India 2004 TaxPub(DT) 1086 (Guj-HC) Followed United Electrical Company (P) Ltd. v. CIT & Ors. 2002 TaxPub(DT) 1670 (Del-HC) Followed Bawa Abhai Singh v. Deputy CIT 2002 TaxPub(DT) 0311 (Del-HC) Followed Mahanagar Telephone Nigam Ltd. v. Chairman, Central Board of Direct Taxes & Anr. 2000 TaxPub(DT) 1517 (Del-HC) Followed CIT v. Paul Brothers 1995 TaxPub(DT) 0140 (Bom-HC) Followed Indian Oil Corporation v. Income Tax Officer & Ors. 1986 TaxPub(DT) 1551 (SC) Followed Ganga Saran & Sons (P) Ltd. v. Income Tax Officer & Ors. 1981 TaxPub(DT) 0952 (SC) Followed Saurashtra Cement & Chemical Industries Ltd. v. CIT 1980 TaxPub(DT) 0545 (Guj-HC) Followed Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Followed State of Orissa v. Maharaja Shri B.P. Singh Deo 1970 TaxPub(DT) 0254 (SC) Followed Madhya Pradesh Industries Ltd. v. Income Tax Officer 1965 TaxPub(DT) 0307 (SC) Followed Dhirajlal Girdharilal v. CIT 1954 TaxPub(DT) 0120 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal Nos. 7 & 8 (Chd) of 20082009 TaxPub(DT) 0929 (Chd-Trib) : (2009) 027 (II) ITCL 0418 : (2009) 028 SOT 0512 SUBSCRIBE FOR FULL CONTENT
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