Case Laws Analysis Relied on Vasantlal Nyalchand Kikavat v. DCIT 2022 TaxPub(DT) 0546 (Mum-Trib) Relied on Nishantkantilal Patel v. ITO 2021 TaxPub(DT) 0943 (Sur-Trib) Relied on Kamal Kumar Bansal v. ITO 2018 TaxPub(DT) 4900 (Kol-Trib) Referred on Bhinmal Contractors Property & Land Developers (P) Ltd. v. ACIT 2018 TaxPub(DT) 2310 (Mum-Trib) Followed on Gaurikanta Barkataky v. CIT 2009 TaxPub(DT) 0532 (Gau-HC) Applied on Assistant Commissioner v. Jindal Saw Pipes Ltd. 2008 TaxPub(DT) 2130 (Del-Trib) Applied Nirman Textile Mills (P) Ltd. v. Assistant CIT 2006 TaxPub(DT) 0156 (Guj-HC) Relied Dr. K.M. Shah v. Deputy CIT 2004 TaxPub(DT) 1644 (Guj-HC) Applied CIT v. La Medica 2001 TaxPub(DT) 1244 (Del-HC) Relied Controller of Estate Duty v. Rm. Muthappan 1991 TaxPub(DT) 0682 (Mad-HC) Applied Sir Shadi Lal Sugar & General Mills Ltd. & Anr. v. CIT 1987 TaxPub(DT) 1625 (SC) Relied Tribhovandas Vithaldas v. CIT 1986 TaxPub(DT) 0679 (Guj-HC) Relied CIT v. Smt. Satnam Malik 1979 TaxPub(DT) 0453 (Raj-HC) Relied International Forest Co. v. CIT 1975 TaxPub(DT) 0299 (J&K-HC) Relied Hari Chand & Prem Chand Bassi v. CIT 1974 TaxPub(DT) 0261 (Del-HC) Relied CIT v. S.P. Jain 1973 TaxPub(DT) 0328 (SC) Followed Madhusudana & Co. v. CIT 1973 TaxPub(DT) 0019 (AP-HC) Relied Rattan Cloth House v. CIT 1967 TaxPub(DT) 0338 (P&H-HC) Applied Meda Ramaiah Setty v. CIT 1967 TaxPub(DT) 0145 (Mys-HC) Relied Abdul Hameed Khan v. CIT 1967 TaxPub(DT) 0061 (AP-HC) Applied CIT v. Narayanlal Darak 1967 TaxPub(DT) 0028 (AP-HC) Relied Seth Champalal Ramswarup v. CIT 1964 TaxPub(DT) 0053 (All-HC) Applied Harakchand Radhakisan v. CIT 1962 TaxPub(DT) 0267 (Assam-HC) Applied Bhikamchand Bagri v. CIT 1962 TaxPub(DT) 0012 (Cal-HC) Relied Daniel v. CIT 1961 TaxPub(DT) 0028 (Ker-HC) Followed Lalchand Bhagat Ambica Ram v. CIT 1959 TaxPub(DT) 0181 (SC) Applied on Sree Meenakshi Mills Ltd. v. CIT 1957 TaxPub(DT) 0052 (SC) Applied on Dhakeswari Cotton Mills Ltd. v. CIT 1954 TaxPub(DT) 0123 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 15 of 19561959 TaxPub(DT) 0148 (SC) : (1959) 037 ITR 0151Omar Salay Mohamed Sait v. Commissioner of Income-Tax, Madras.Civil Appeal No. 15 of 1938, SUBSCRIBE FOR FULL CONTENT
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