Case Laws Analysis
Relied on ACIT v. Faery Estates (P) Ltd. 2020 TaxPub(DT) 5585 (Mum-Trib)
Relied on Meeraj Estate & Developers v. CIT 2019 TaxPub(DT) 7131 (All-HC)
Relied on Lake View Developers v. Addl. CIT 2016 TaxPub(DT) 3983 (Mum-Trib)
Distinguished on Abhishek Engineers (P) Ltd. v. ITO 2015 TaxPub(DT) 2787 (Ahd-Trib)
Followed on Keyaram Hotels (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0564 (Mad-HC)
Relied on Dy. CIT v. Aban Offshore Ltd. 2012 TaxPub(DT) 1090 (Chen-Trib)
Applied on CIT v. Ideal Garden Complex (P) Ltd. 2012 TaxPub(DT) 0669 (Mad-HC)
Relied on Asstt. CIT v. T & R Welding Products (India) Ltd. 2010 TaxPub(DT) 0974 (Chen-Trib)
Followed on CIT v. Haryana Urban Development Authority 2010 TaxPub(DT) 0285 (P&H-HC)
Relied on Mangla Homes (P) Ltd. v. ITO & Ors. 2010 TaxPub(DT) 0188 (Bom-HC)
Followed on Marwar Textiles (Agency) (P.) Ltd. V. ITO 2008 TaxPub(DT) 1939 (Mum-Trib)
Relied on on Kankhal Investment & Trading Co. (P) Ltd. v. Asstt. CIT 2008 TaxPub(DT) 0870 (Mum-Trib)
Applied CIT v. D.P. Sandu Bros. Chembur (P) Ltd. 2005 TaxPub(DT) 1286 (SC)
Applied Assistant CIT v. Maxcare Laboratories Ltd. 2005 TaxPub(DT) 0297 (Ctk-Trib)
Followed CIT v. Chennai Properties & Investments Ltd. 2004 TaxPub(DT) 0248 (Mad-HC)
Followed CIT v. Bhoopalam Commercial Complex & Industries (P) Ltd. 2003 TaxPub(DT) 0996 (Karn-HC)
Followed CIT v. Indian Warehousing Indutries Ltd. 2002 TaxPub(DT) 1640 (Mad-HC)
Followed CIT v. New India Maritime Agencies (P) Ltd. 2002 TaxPub(DT) 0716 (Mad-HC)
Distinguished Sri Balaji Enterprises v. CIT 1997 TaxPub(DT) 1078 (Karn-HC)
Relied CIT v. Malabar & Pioneer Hosiery (P) Ltd. 1996 TaxPub(DT) 0947 (Ker-HC)
Distinguished CIT v. Modi Industries Ltd. 1994 TaxPub(DT) 1161 (Del-HC)
Relied Parekh Traders v. CIT 1984 TaxPub(DT) 0753 (Bom-HC)
Relied CIT v. Express Newspapers Ltd. 1980 TaxPub(DT) 0802 (Mad-HC)
Followed CIT v. Kanaiyalal Nimani & Ors. 1979 TaxPub(DT) 0856 (Cal-HC)
Distinguished S.G. Mercantile Corporation P. Ltd. v. CIT 1972 TaxPub(DT) 0378 (SC)
Followed Rampur Industries Ltd. v. CIT 1971 TaxPub(DT) 0206 (All-HC)
Relied K. Simrathmull v. CIT 1967 TaxPub(DT) 0158 (Mad-HC)
Explained CIT v. Cocanada Radhaswami Bank Ltd. 1965 TaxPub(DT) 0304 (SC)
Applied on United Commercial Bank Ltd. v. CIT 1957 TaxPub(DT) 0151 (SC)
 
The Tax Publishers1961 TaxPub(DT) 0132 (SC) : (1961) 042 ITR 0049

East India Housing & Land Development Trust Ltd v. Commissioner of Income-Tax, West Bengal

Civil Appeal No. 157 of 1958 (Appeal by special leave from the order of the Income-tax Appellate Tribunal, Calcutta Bench, dated July 19, 1955, in I.T. Appeal o. 495 of 1955-56)

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