Case Laws Analysis
Followed on Dy. CIT v. ACME Computers Ltd. 2022 TaxPub(DT) 1529 (Del-Trib)
Relied on Dy. CIT v. Anjana Modi 2022 TaxPub(DT) 1380 (Mum-Trib)
Followed on ACIT v. Murli Projects (P) Ltd. 2022 TaxPub(DT) 0783 (Del-Trib)
Relied on Dy. CIT v. Mahalaxmi Technocast Ltd. 2021 TaxPub(DT) 6408 (Rai-Trib)
Relied on Smrutisudha Nayak v. UOI & Ors. 2021 TaxPub(DT) 6257 (Ori-HC)
Relied on Jatinder Kaur v. DCIT 2021 TaxPub(DT) 6072 (Chd-Trib)
Relied on N.R. Agarwal Industries Ltd. v. Asstt./Dy. CIT 2021 TaxPub(DT) 6029 (Sur-Trib)
Relied on Anjali Jewellers v. Pr. CIT 2021 TaxPub(DT) 5956 (Kol-Trib)
Relied on ACIT v. Ankit Nivesh & Management (P) Ltd. 2021 TaxPub(DT) 5875 (Del-Trib)
Followed on Dy. CIT v. HTL Ltd. 2021 TaxPub(DT) 5600 (Del-Trib)
Relied on Gayatrishakti Paper & Boards Ltd. v. Dy. CIT 2021 TaxPub(DT) 5596 (Sur-Trib)
Followed on Gautam Kumar v. ACIT 2021 TaxPub(DT) 5478 (Del-Trib)
Followed on Rohitji Chanduji Thakore Chandanami Nivas Thakor Vas v. Dy. CIT 2021 TaxPub(DT) 5214 (Ahd-Trib)
Followed on ACIT v. Sandur Bypass Projects (P) Ltd. 2021 TaxPub(DT) 5158 (Del-Trib)
Relied on Dy. CIT v. Aakriti Hotels (P). Ltd. 2021 TaxPub(DT) 4744 (Del-Trib)
Relied on Anshu Prithani v. Dy. CIT 2021 TaxPub(DT) 4718 (Del-Trib)
Relied on DCIT v. Pilot Industries Ltd. 2021 TaxPub(DT) 4561 (Del-Trib)
Relied on ACIT v. Jay Ambey Aromatics 2021 TaxPub(DT) 4550 (Del-Trib)
Followed on Asstt. CIT v. Vision Town Planners (P) Ltd. 2021 TaxPub(DT) 4323 (Del-Trib)
Followed on RKDF Education Society v. ACIT 2021 TaxPub(DT) 4315 (Ind-Trib)
Followed on New India Angadia Service v. ITO 2021 TaxPub(DT) 4123 (Ahd-Trib)
Followed on Ashish Kumar Chaurasia, HUF v. Dy. CIT 2021 TaxPub(DT) 3876 (Luck-Trib)
Relied on Ashish Kumar Chaurasia (HUF) v. Dy. CIT 2021 TaxPub(DT) 3828 (Luck-Trib)
Relied on ITO v. Madhya Bharat, (International) (P). Ltd. 2021 TaxPub(DT) 3720 (Ind-Trib)
Followed on Madhucon Binapuri JV v. Dy. CIT 2021 TaxPub(DT) 3590 (Hyd-Trib)
Relied on ACIT v. Oxygen Business Park (P). Ltd. 2021 TaxPub(DT) 3407 (Del-Trib)
Relied on Dy. CIT v. Sonal D. Vora 2021 TaxPub(DT) 3405 (Ahd-Trib)
Relied on Late Bhushan Lal Sawhney v. Dy. CIT 2021 TaxPub(DT) 2914 (Del-Trib)
Followed on Dy. CIT v. Madhvilata Granite (India) (P) Ltd. 2021 TaxPub(DT) 2660 (Del-Trib)
Followed on DCIT v. Venus Overseas (P). Ltd. 2021 TaxPub(DT) 2541 (Del-Trib)
Followed on ACIT v. Bhushan Steel Ltd. 2021 TaxPub(DT) 1880 (Del-Trib)
Relied on Sanjay Mehta v. ACIT 2021 TaxPub(DT) 1781 (Ind-Trib)
Followed on ACIT v. Kuber Khadyan (P) Ltd. 2021 TaxPub(DT) 1761 (Del-Trib)
Followed on ACIT v. Puranmal Food India (P) Ltd. 2021 TaxPub(DT) 0585 (Del-Trib)
Followed on ACIT v. Madhusudan Packaging LLP 2020 TaxPub(DT) 5564 (Del-Trib)
Followed on Pr. CIT v. Allied Perfumers (P) Ltd. 2020 TaxPub(DT) 5499 (Del-HC)
Followed on Purulia Metal Casting (P) Ltd. v. DCIT 2020 TaxPub(DT) 5387 (Kol-Trib)
Followed on Dy. CIT v. Creative Trendz (P) Ltd. 2020 TaxPub(DT) 5198 (Ahd-Trib)
Followed on Dy. CIT v. Prakash Chand Sharma 2020 TaxPub(DT) 5047 (Jp-Trib)
Relied on Hitesh Ashok Vaswani v. DCIT 2020 TaxPub(DT) 4866 (Ahd-Trib)
Followed on Vijayeta Buildcon (P) Ltd. v. ACIT 2020 TaxPub(DT) 4588 (Jp-Trib)
Relied on Hotel Maharaja v. DCIT 2020 TaxPub(DT) 4568 (Ctk-Trib)
Followed on ACIT v. RBRL Agro Commodities Ltd. 2020 TaxPub(DT) 4134 (Del-Trib)
Followed on Manju Mittal v. Dy. CIT 2020 TaxPub(DT) 4077 (Asr-Trib)
Followed on Frontier Commercial Co. Ltd. v. DCIT 2020 TaxPub(DT) 3649 (Del-Trib)
Relied on ACIT v. Sri Kamal Bhushan 2020 TaxPub(DT) 3445 (Ranchi-Trib)
Supported in DCIT v. Starlog Enterprises Ltd. 2020 TaxPub(DT) 3328 (Mum-Trib)
Followed on Mani Square Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3121 (Kol-Trib)
Followed on Gautam Bhalla v. ACIT 2020 TaxPub(DT) 3041 (Del-Trib)
Followed on Saluja Construction Co. Ltd. v. ACIT 2020 TaxPub(DT) 2747 (Del-Trib)
Followed on ACIT v. Kuber Products (P) Ltd. 2020 TaxPub(DT) 2687 (Del-Trib)
Relied on Kusumlata Sonthalia v. PCIT 2020 TaxPub(DT) 2520 (Kol-Trib)
Relied on N. Roja v. ACIT 2020 TaxPub(DT) 2434 (Ctk-Trib)
Relied on AMQ Agro India (P) Ltd. v. ACIT 2020 TaxPub(DT) 2306 (Del-Trib)
Relied on Bindyavasini Projects (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 2231 (Kol-Trib)
Relied on DCIT v. Bhavya Merchandise (P) Ltd. 2020 TaxPub(DT) 1819 (Kol-Trib)
Distinguished on DCIT v. Bhavya Merchandise (P) Ltd. 2020 TaxPub(DT) 1819 (Kol-Trib)
Followed on B & M Buildcon v. DCIT 2020 TaxPub(DT) 1746 (Mum-Trib)
Followed on Dy. CIT v. Basukinath Roadways (P) Ltd. 2020 TaxPub(DT) 1370 (Ctk-Trib)
Supported in Sanjay Agrawal v. ACIT 2020 TaxPub(DT) 1298 (Ind-Trib)
Supported by on Sanjay Agrawal v. ACIT 2020 TaxPub(DT) 1298 (Ind-Trib)
Followed on R. Chitra v. Vice Chairman, ITSC & Ors. 2019 TaxPub(DT) 7800 (Mad-HC)
Followed on Param Dairy Ltd. v. ACIT 2019 TaxPub(DT) 7646 (Del-Trib)
Relied on Asstt. CIT v. Shantinath Financial Services Ltd. 2019 TaxPub(DT) 7435 (Kol-Trib)
Followed on Kurele Fragranes (P) Ltd. v. ACIT 2019 TaxPub(DT) 6454 (Del-Trib)
Supported by on DCIT v. SMS Smelters Ltd. 2019 TaxPub(DT) 6444 (Gau-Trib)
Relied on Asstt. CIT v. Dhansar Engineering Company (P) Ltd. 2019 TaxPub(DT) 6392 (Kol-Trib)
Followed on PPC Business & Products (P.) Ltd. v. DCIT 2019 TaxPub(DT) 5714 (Del-Trib)
Followed on Pr. CIT v. Gahoi Dal & Oil Mills 2019 TaxPub(DT) 5313 (MP-HC)
Relied on L.T. Foods Ltd. v. ACIT 2019 TaxPub(DT) 5062 (Del-Trib)
Followed on Pr. CIT v. Varun Beverages Ltd. 2019 TaxPub(DT) 4789 (Del-HC)
Relied on Asstt. CIT v. Suresh Nanda 2019 TaxPub(DT) 4758 (Del-Trib)
Followed on Sanjana Mittal v. Dy. CIT 2019 TaxPub(DT) 4369 (Asr-Trib)
Relied on DCIT v. Sitara Builders (P) Ltd. 2019 TaxPub(DT) 4191 (Mum-Trib)
Followed on Mount Everest Trading & Investment Ltd. v. Dy. CIT 2019 TaxPub(DT) 3920 (Del-Trib)
Followed on Pr. CIT v. R.M. Investment & Trading Co. (P) Ltd. 2019 TaxPub(DT) 3697 (Bom-HC)
Followed on ACIT v. Samor Properties Pvt. Ltd. 2019 TaxPub(DT) 3184 (Ahd-Trib)
Relied on ACIT v. Bhadani Financiers (P) Ltd. & Vice-Versa 2019 TaxPub(DT) 3168 (Del-Trib)
Distinguished on Rajesh Kumar v. Asstt. CIT 2019 TaxPub(DT) 2962 (Bang-Trib)
Relied on ACIT v. R.J. Corp Ltd. 2019 TaxPub(DT) 2604 (Del-Trib)
Relied on ACIT v. Madhuri Sunil Kotecha 2019 TaxPub(DT) 2505 (Pune-Trib)
Followed on Omprakash Gupta v. ACIT 2019 TaxPub(DT) 2387 (Ind-Trib)
Relied on Poojashish Infrastructures (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 2272 (Jp-Trib)
Followed on Nitinbhai Tulsidas Chottani v. Dy. CIT 2019 TaxPub(DT) 2263 (Ahd-Trib)
Relied on ACIT v. SMC Power Generation Ltd. 2019 TaxPub(DT) 1559 (Del-Trib)
Relied on DCIT v. Orissa Metaliks (P) Ltd. 2019 TaxPub(DT) 1369 (Kol-Trib)
Followed on DCIT v. Bohra G & NN Brothers (P) Ltd. 2019 TaxPub(DT) 1269 (Kol-Trib)
Followed on Flex Engineering Ltd. v. DCIT 2019 TaxPub(DT) 0819 (Del-Trib)
Relied on Rashmi Mujumdar v. DCIT 2019 TaxPub(DT) 0630 (Ind-Trib)
Relied on Kota Dall Mill v. DCIT & Vice-Versa 2019 TaxPub(DT) 0454 (Jp-Trib)
Relied on DCIT v. Mukti Projects (P) Ltd. 2019 TaxPub(DT) 0161 (Kol-Trib)
Relied on ACIT v. Ankush Saluja & Ors. 2019 TaxPub(DT) 0056 (Del-Trib)
Relied on Pr. CIT v. RSA Digi Prints 2019 TaxPub(DT) 0010 (Guj-HC)
Relied on on Pr. CIT v. RSA Digi Prints 2019 TaxPub(DT) 0010 (Guj-HC)
Followed on Braham Arenja v. ACIT 2018 TaxPub(DT) 8080 (Del-Trib)
Relied on ACIT v. Believe Developers & Promoters (P) Ltd. 2018 TaxPub(DT) 8075 (Del-Trib)
Followed on Kirit Kumar Dayabhai Patel v. DCIT 2018 TaxPub(DT) 7953 (Ahd-Trib)
Followed on Dhiren Bholidas Patel v. DCIT 2018 TaxPub(DT) 7937 (Ahd-Trib)
Relied on Sharp Mint Ltd. v. DCIT 2018 TaxPub(DT) 7771 (Del-Trib)
Relied on Pr. CIT v. Sameer Gupta 2018 TaxPub(DT) 7417 (Del-HC)
Followed on Mahagun India (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7088 (Del-Trib)
Relied on DCIT v. Chandigarh Developers (P) Ltd. 2018 TaxPub(DT) 6736 (Chd-Trib)
Followed on M.L. Singhi & Associates (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 6397 (Del-Trib)
Relied on Jakson Ltd. v. ACIT 2018 TaxPub(DT) 6390 (Del-Trib)
Followed on Pr CIT v. Baba Global Ltd. 2018 TaxPub(DT) 6174 (Del-HC)
Followed on Pr. CIT v. Mahesh Kumar Gupta 2018 TaxPub(DT) 6172 (Del-HC)
Followed on Pr. CIT v. Jay Infrastructure & Properties (P) Ltd. 2018 TaxPub(DT) 6162 (Guj-HC)
Followed on Sampada Homes v. Asstt. CIT 2018 TaxPub(DT) 6048 (Hyd-Trib)
Relied on ACIT v. Gahoi Foods (P) Ltd. & Vice-Versa 2018 TaxPub(DT) 5672 (Agra-Trib)
Followed on Pr. CIT v. Marichika Properties (P) Ltd. 2018 TaxPub(DT) 5545 (Del-HC)
Followed on Poonam Verma v. DCIT 2018 TaxPub(DT) 5466 (Del-Trib)
Followed on HBN Dairies & Allied Ltd. v. Asstt. CIT 2018 TaxPub(DT) 5431 (Del-Trib)
Followed on ACIT v. Ankit Associates 2018 TaxPub(DT) 5226 (Agra-Trib)
Followed on Pr. CIT v. Dharampal Premchand Ltd. 2018 TaxPub(DT) 5159 (Del-HC)
Followed on Pr. CIT v. Ram Narain Jindal 2018 TaxPub(DT) 4983 (Del-HC)
Relied on ACIT v. Meroform India (P) Ltd. 2018 TaxPub(DT) 4968 (Del-Trib)
Followed on ACIT v. Meroform India (P) Ltd. 2018 TaxPub(DT) 4968 (Del-Trib)
Followed on Pr. CIT v. New Horizon Buildwell (P) Ltd. 2018 TaxPub(DT) 4846 (Del-HC)
Followed on Mona Agarwal & Anr. v. Asstt. CIT 2018 TaxPub(DT) 4610 (Del-Trib)
Relied on Moon Beverages Ltd. v. ACIT 2018 TaxPub(DT) 3657 (Del-Trib)
Followed on Asstt. CIT v. Maruti Clean Coal & Power Ltd. 2018 TaxPub(DT) 3159 (Rai-Trib)
Relied on Engineers Syndicate India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 3005 (Hyd-Trib)
Followed on Orison Minerals & Properties v. DCIT 2018 TaxPub(DT) 2688 (Ctk-Trib)
Referred on DCIT v. N.R. Sponge (P) Ltd. 2018 TaxPub(DT) 2160 (Del-Trib)
Relied on Society for Educational Excellence v. DCIT 2018 TaxPub(DT) 1894 (Del-Trib)
Relied on on Society for Educational Excellence v. DCIT 2018 TaxPub(DT) 1894 (Del-Trib)
Followed on Parvati S. Chowdhary C/o. Mehta Lodha & Co. & Anr. v. ACIT 2018 TaxPub(DT) 1341 (Ahd-Trib)
Followed on Priya Holding (P.) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 1023 (Ahd-Trib)
Followed on ACIT v. Spectrum Coal & Power Ltd. 2018 TaxPub(DT) 0632 (Del-Trib)
Distinguished on Prabhatam Investment (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 0468 (Del-Trib)
Followed on Brahmaputra Finlease (P) Ltd. v. DCIT 2018 TaxPub(DT) 0371 (Del-Trib)
Relied on Krishna Kumar Singhania v. Dy. CIT 2018 TaxPub(DT) 0200 (Kol-Trib)
Followed on SVIL Mines Ltd. v. DCIT 2018 TaxPub(DT) 0070 (Del-Trib)
Relied on Dr. Roop v. ACIT 2018 TaxPub(DT) 0055 (Del-Trib)
Relied on Kanwaljeet Singh v. DCIT 2017 TaxPub(DT) 5360 (Del-Trib)
Relied on Pr. CIT v. Ram Avtar Verma 2017 TaxPub(DT) 5310 (SC)
Applied on Pr. CIT v. Rajeev Behl 2017 TaxPub(DT) 5006 (Del-HC)
Followed on Sandeep Wadhwa v. DCIT 2017 TaxPub(DT) 4778 (Del-Trib)
Relied on Dy. CIT v. Rajiv Kumar 2017 TaxPub(DT) 4571 (Del-Trib)
Relied on Pr. CIT v. Ram Avtar Yerma 2017 TaxPub(DT) 1854 (Del-HC)
Relied on Mridul Commodities (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 4451 (Kol-Trib)
Followed on Chhaya P. Gangar v. Dy. CIT 2016 TaxPub(DT) 2077 (Mum-Trib)
Distinguished Commissioner of Income-tax v. Anil Kumar Bhatia 2013 TaxPub(DT) 0245 (Del-HC)
 
The Tax Publishers2015 TaxPub(DT) 3486 (Del-HC) : (2015) 065 (I) ITCL 0382 : (2016) 380 ITR 0573 : (2015) 281 CTR 0045 : (2015) 234 TAXMAN 0300 : (2015) 126 DTR 0130

 

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