Case Laws Analysis
Relied on JNS Instruments Ltd. v. Pr. CIT 2021 TaxPub(DT) 5762 (Del-Trib)
Supported by on Hindumal Balmukund Investment Co. (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 3084 (Pune-Trib)
Supported in Hindumal Balmukund Investment Co. (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 3084 (Pune-Trib)
Followed on N. Dhanasekaran v. ITO 2016 TaxPub(DT) 3344 (Chen-Trib)
Relied on Subhlakshmi Vanijya (P) Ltd. v. CIT 2015 TaxPub(DT) 2950 (Kol-Trib)
Applied on Sesa Goa Ltd. v. CIT 2015 TaxPub(DT) 2814 (Bom-HC)
Applied on Bhushan Steel Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1558 (Del-Trib)
Distinguished on Zuari Management Services Ltd. v. CIT 2015 TaxPub(DT) 1036 (Panaji-Trib)
Relied on Brindavan Commodities (P) Ltd. v. CIT 2015 TaxPub(DT) 0901 (Kol-Trib)
Relied on Parkar Medical Foundation v. Dy. CIT 2014 TaxPub(DT) 4374 (Pune-Trib)
Relied on Fine Jewellery (India) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4124 (Mum-Trib)
Relied on Spectra Shares & Scrips (P) Ltd. v. Dy. CIT 2012 TaxPub(DT) 0516 (Hyd-Trib)
Distinguished on CIT v. Ashish Rajpal 2010 TaxPub(DT) 0505 (Del-HC)
Distinguished on Radhey Shyam Agarwal (HUF) v. CIT 2010 TaxPub(DT) 0444 (Agra-Trib)
Relied Commissioner of Wealth Tax v. Anokha Singh 2000 TaxPub(DT) 1440 (Del-HC)
Distinguished CIT v. G.K. Kabra 1995 TaxPub(DT) 0352 (AP-HC)
Relied Commissioner of Wealth Tax v. Ramnarayan Bhojnagarwala 1992 TaxPub(DT) 0300 (Cal-HC)
Distinguished Smt. Daljeet Kaur v. CIT 1990 TaxPub(DT) 0552 (Gau-HC)
Relied CIT v. Pushpa Devi 1988 TaxPub(DT) 1122 (Pat-HC)
Relied CIT v. Goyal Private Family Specific Trust 1988 TaxPub(DT) 0738 (All-HC)
Relied CIT v. Pushpa Devi 1987 TaxPub(DT) 0609 (Pat-HC)
Distinguished CIT v. Shantilal Agarwalla 1983 TaxPub(DT) 1333 (Pat-HC)
Distinguished United Commercial Bank v. CIT 1982 TaxPub(DT) 0729 (Cal-HC)
Relied Gee Vee Enterprises v. Additional CIT & Ors. 1975 TaxPub(DT) 0267 (Del-HC)
Relied Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC)
Relied CIT v. Panna Devi Saraogi 1970 TaxPub(DT) 0326 (Cal-HC)
Followed Electro House v. CIT 1968 TaxPub(DT) 0403 (Cal-HC)
Followed on Kalawati Devi Harlalka v. CIT & Ors. 1967 TaxPub(DT) 0363 (SC)
 
The Tax PublishersCivil Appeal No. 1422 of 1966
1968 TaxPub(DT) 0135 (SC) : (1968) 067 ITR 0084

Rampyari Devi Saraogi v. Commissioner of Income-Tax, West Bengal, & Ors.

Civil Appeal No. 1422 of 1966, Appeal from the judgment and order of the Calcutta High Court dated December 8, 1964, in appeal from Original Order No. 264 of 1963

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