Case Laws Analysis
Supported by on Intent Dealers (P) Ltd. v. ITO 2020 TaxPub(DT) 1763 (Kol-Trib)
Supported by on N.K. Proteins Ltd. v. Pr. CIT 2020 TaxPub(DT) 1434 (Ahd-Trib)
Supported by on Sthapathya Buildcon (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 1198 (Ahd-Trib)
Relied on Zenith Fish Corporation v. Pr. CIT 2019 TaxPub(DT) 8473 (Kol-Trib)
Relied on Dipesh L. Shah v. Principal CIT 2019 TaxPub(DT) 8449 (Sur-Trib)
Followed on Delight Cotton (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 7962 (Ind-Trib)
Relied on Shumana Sen v. DCIT 2019 TaxPub(DT) 7788 (Del-Trib)
Supported by on CIT v. Madura Coats Ltd. 2019 TaxPub(DT) 7642 (Mad-HC)
Supported by on Bodhisattva Chattopadhyay v. CIT 2019 TaxPub(DT) 7627 (Kol-Trib)
Relied on Aditya Birla Retail Ltd. v. Principal CIT 2019 TaxPub(DT) 6859 (Mum-Trib)
Relied on Mithra Paul v. ITO 2019 TaxPub(DT) 6495 (Coch-Trib)
Applied on Pankil Garg v. Principal CIT 2019 TaxPub(DT) 6210 (Chd-Trib)
Supported by on Emdee Digitronics (P) Ltd. v. Principal CIT 2019 TaxPub(DT) 5553 (Kol-Trib)
Supported by on Tanish Dealers (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 5148 (Kol-Trib)
Relied on Champ Info Software v. Pr. CIT 2019 TaxPub(DT) 4600 (Del-Trib)
Relied on Sarda Energy & Minerals Ltd. v. Pr. CIT 2019 TaxPub(DT) 4088 (Rai-Trib)
Distinguished on Vama Sundari Investment (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 2411 (Del-Trib)
Relied on Ramesh Kumar (HUF) v. ITO 2019 TaxPub(DT) 1409 (Del-Trib)
Supported by on Rashtriya Chemicals & Fertilizers Ltd. v. CIT 2019 TaxPub(DT) 1130 (Mum-Trib)
Distinguished on Preet Land Promoters & Developers (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 0472 (Chd-Trib)
Applied on Micro Management Ltd. v. Pr. CIT 2019 TaxPub(DT) 0345 (Del-Trib)
Relied on Hiranandani Realtors (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 0265 (Mum-Trib)
Relied on Netafim Irrigation India (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 0169 (Ahd-Trib)
Relied on Goghat Thana Large Sized Primary Cooperative Agricultural Marketing Society Ltd. v. Asstt. CIT 2019 TaxPub(DT) 0152 (Kol-Trib)
Followed on Lakme Lever (P) Ltd. v. CIT 2018 TaxPub(DT) 7877 (Mum-Trib)
Followed on Durgesh Autofin (P) Ltd. v. Pr. CIT 2018 TaxPub(DT) 6757 (Del-Trib)
Relied on CIT v. V. Dhana Reddy & Co. 2018 TaxPub(DT) 5951 (AP-HC)
Relied on Adambandh Samabay Krishi Unnayan Samity Ltd. v. CIT 2018 TaxPub(DT) 5612 (Kol-Trib)
Followed on Nittan Aneja v. Pr. CIT 2018 TaxPub(DT) 5407 (Asr-Trib)
Followed on Prathvi Pal Dhabhai v. ITO 2018 TaxPub(DT) 5220 (Jp-Trib)
Relied on Rajeev Agarwal v. Pr. CIT 2018 TaxPub(DT) 3835 (Del-Trib)
Distinguished on Satya Narain Prakash Punj v. CIT 2018 TaxPub(DT) 3037 (Del-Trib)
Referred on Tanvi Financial Services (P) Ltd. v. ITO 2018 TaxPub(DT) 2176 (Hyd-Trib)
Followed on Japan Airlines International Co. Ltd. v. CIT 2018 TaxPub(DT) 1840 (Del-Trib)
Relied on Hahneman Pharmacy and Laboratory v. ITO 2018 TaxPub(DT) 1754 (Kol-Trib)
Relied on Sh. Bimal V. Pala (Legal Heir of Late Smt. Ranjana Vrajlal Pala) C/o HH Parme R & Co. v. Principal CIT 2018 TaxPub(DT) 1311 (Mum-Trib)
Referred on Sangeeta Jain v. Pr. CIT-II 2018 TaxPub(DT) 1265 (Del-Trib)
Relied on Vinod Agarwal v. Pr. CIT 2018 TaxPub(DT) 0309 (Kol-Trib)
Applied on Vinod Agarwal v. Pr. CIT 2018 TaxPub(DT) 0309 (Kol-Trib)
Relied on Dayanand Contractor V & PO Kharainti v. Pr. CIT 2017 TaxPub(DT) 5473 (Del-Trib)
Referred on Ambuja Cements Ltd. v. CIT 2017 TaxPub(DT) 4846 (Mum-Trib)
Relied on Kehar Singh v. Pr. CIT 2017 TaxPub(DT) 4656 (Del-Trib)
Followed on Metacaps Engineering & Mahendra Construction Co. (J.V.) v. CIT 2017 TaxPub(DT) 4600 (Mum-Trib)
Relied on CIT v. Abhishek Industries Ltd. 2017 TaxPub(DT) 1253 (P&H-HC)
Relied on on CIT v. Mohanlal Agarwal 2017 TaxPub(DT) 1045 (Cal-HC)
Followed on Goldjyoti Polymers v. CIT 2017 TaxPub(DT) 0815 (Ahd-Trib)
Applied on IBM India (P) Ltd. v. CIT 2017 TaxPub(DT) 0279 (Bang-Trib)
Relied on IBM India (P) Ltd. v. CIT 2017 TaxPub(DT) 0279 (Bang-Trib)
Followed on CIT v. Hindustan Latex Ltd. 2016 TaxPub(DT) 5162 (Ker-HC)
Relied on CIT v. D.C. Mills Pvt. Ltd. 2016 TaxPub(DT) 4277 (Ker-HC)
Distinguished on Apple India Pvt. Ltd. v. Dy. CIT 2016 TaxPub(DT) 3922 (Bang-Trib)
Relied on Nitco Logistics (P) Ltd. v. Principal CIT 2016 TaxPub(DT) 3874 (Asr-Trib)
Followed on N. Dhanasekaran v. ITO 2016 TaxPub(DT) 3344 (Chen-Trib)
Followed on Prajna Education Trust v. CIT 2016 TaxPub(DT) 3277 (Bang-Trib)
Followed on Aditya Medisales Ltd. v. Addl. CIT 2016 TaxPub(DT) 1667 (Ahd-Trib)
Followed on CIT v. Rashid Exports Industries 2016 TaxPub(DT) 1045 (All-HC)
Relied on Damsak Projects P. Ltd. v. Dy. CIT 2016 TaxPub(DT) 0968 (Mum-Trib)
Followed on Narain Singla v. Principal CIT 2016 TaxPub(DT) 0642 (Chd-Trib)
Followed on Dr. Vijaynath Rama Talaulikar v. CIT 2015 TaxPub(DT) 4534 (Panaji-Trib)
Applied on Mahesh Chandra Gupta v. CIT 2015 TaxPub(DT) 4066 (Luck-Trib)
Relied on Punjab State Containers & Warehousing Corporation Ltd. v. CIT 2015 TaxPub(DT) 3976 (Chd-Trib)
Relied on Nash Fashions (India) Ltd. v. CIT 2015 TaxPub(DT) 3706 (Jp-Trib)
Relied on Sanghi Jewellers Pvt. Ltd. v. Dy. CIT 2015 TaxPub(DT) 3697 (Hyd-Trib)
Applied on Intas Pharmaceuticals Ltd. v. Dy. CIT 2015 TaxPub(DT) 3549 (Ahd-Trib)
Applied on Sardhana Papers (P) Ltd. v. CIT 2015 TaxPub(DT) 3538 (Del-Trib)
Followed on Smt. Harpreet Kaur v. CIT 2015 TaxPub(DT) 3388 (Chd-Trib)
Relied on Ashok Kashinath Belhekar v. CIT 2015 TaxPub(DT) 3317 (Mum-Trib)
Followed on CIT v. V.S. Dempo & Company Ltd. 2015 TaxPub(DT) 3030 (Bom-HC)
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)
Relied on Hycron Electronics & Ors. v. ITO & Ors. 2015 TaxPub(DT) 2810 (Chd-Trib)
Relied on Infinity Infotech Parks Ltd. v. Dy. CIT 2015 TaxPub(DT) 2749 (Kol-Trib)
Relied on William Britto v. CIT 2015 TaxPub(DT) 2613 (Panaji-Trib)
Applied on Bhushan Steel Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1558 (Del-Trib)
Relied on Gigabyte Technology (India) (P) Ltd. v. CIT 2015 TaxPub(DT) 1248 (Panaji-Trib)
Followed on ICICI Lombard General Insurance Co Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1153 (Mum-Trib)
Distinguished on Zuari Management Services Ltd. v. CIT 2015 TaxPub(DT) 1036 (Panaji-Trib)
Applied on CIT v. Infosys Technologies Ltd. 2015 TaxPub(DT) 0822 (Karn-HC)
Relied on Hindustan Times Ltd. v. Dy. CIT 2015 TaxPub(DT) 0738 (Del-Trib)
Relied on Bhima Jewellery v. Dy. CIT 2015 TaxPub(DT) 0488 (Coch-Trib)
Followed on Damini Resorts & Builders (P) Ltd. v. CIT 2015 TaxPub(DT) 0339 (Chd-Trib)
Relied on Fine Jewellery (India) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4124 (Mum-Trib)
Followed on Paville Fashions (P) Ltd. v. CIT 2014 TaxPub(DT) 4107 (Mum-Trib)
Relied on CIT v. LIC Housing Finance Ltd. 2014 TaxPub(DT) 3933 (Bom-HC)
Followed on CIT v. LIC Housing Finance Ltd. 2014 TaxPub(DT) 3933 (Bom-HC)
Followed on Sobha Developers Ltd. v. CIT 2014 TaxPub(DT) 3626 (Bang-Trib)
Relied on CIT v. J.L. Morrison (India) Ltd. 2014 TaxPub(DT) 2646 (Cal-HC)
Relied on CIT v. UTI Bank Ltd. 2014 TaxPub(DT) 2449 (Guj-HC)
Followed on CIT v. Fr. Mullers Charitable Institutions 2014 TaxPub(DT) 1568 (Karn-HC)
Followed on Reliance Gas Transportation Infrastructure Ltd. v. CIT 2014 TaxPub(DT) 1229 (Mum-Trib)
Relied on K.V. Balagangadharan v. Dy. CIT 2014 TaxPub(DT) 0769 (Coch-Trib)
Followed on DLF Info City Developers (Chennai) Ltd. v. Asstt. CIT 2013 TaxPub(DT) 2968 (Del-Trib)
Applied on Shevie Exports v. Dy. CIT 2013 TaxPub(DT) 1755 (Mum-Trib)
Followed on CIT v. Hindustan Lever Ltd. 2013 TaxPub(DT) 0790 (Del-HC)
Followed on Survottam Mercantile (P.) Ltd. v. ITO 2013 TaxPub(DT) 0651 (Kol-Trib)
Distinguished on Sun Minerals v. Addl. CIT 2013 TaxPub(DT) 0476 (Hyd-Trib)
Followed on Amrik Singh v. Asstt. CIT 2012 TaxPub(DT) 2699 (Chd-Trib)
Followed on CIT v. Leo Financial Services Ltd. 2012 TaxPub(DT) 2668 (Del-HC)
Followed on Bina Indrakumar v. ITO 2012 TaxPub(DT) 2499 (Mum-Trib)
Followed on M.K. Industries v. Dy. CIT 2012 TaxPub(DT) 2281 (Kol-Trib)
Applied on CIT v. DLF Power Ltd. 2012 TaxPub(DT) 2036 (Del-HC)
Relied on Fashion Suitings (P) Ltd. v. Dy. CIT 2012 TaxPub(DT) 1664 (Jod-Trib)
Relied on MIRC Electronics Ltd. v. Asstt. CIT 2012 TaxPub(DT) 1148 (Mum-Trib)
Relied on Mangalam Timber Products Ltd. v. CIT 2012 TaxPub(DT) 0940 (Ctk-Trib)
Distinguished on Rajiv Arora v. CIT 2012 TaxPub(DT) 0875 (Jp-Trib)
Relied on ITO v. Arora Alloys Ltd. 2012 TaxPub(DT) 0853 (Chd-Trib)
Followed on Hyundai Heavy Industries Co. Ltd. v. Director of IT (International Taxation) 2012 TaxPub(DT) 0852 (Hyd-Trib)
Relied on Ranbaxy Laboratories Ltd. v. CIT 2012 TaxPub(DT) 0814 (Del-HC)
Followed on R.S. Ispat Ltd. v. Dy. CIT 2012 TaxPub(DT) 0745 (Kol-Trib)
Relied on Spectra Shares & Scrips (P) Ltd. v. Dy. CIT 2012 TaxPub(DT) 0516 (Hyd-Trib)
Relied on Subhash Chander Kathuria v. Dy. CIT 2011 TaxPub(DT) 2157 (Del-Trib)
Applied on Development Construction & Allied Services (India) (P) Ltd. v. ITO 2011 TaxPub(DT) 1682 (Mum-Trib)
Followed on Kirit Vrajlal Babaria, v. Deputy Commissioner of Income Tax 2011 TaxPub(DT) 1577 (Mum Trib)
Relied on Hitendra A. Nanavati v. CIT 2011 TaxPub(DT) 0530 (Ahd-Trib)
Applied on Piem Hotels Ltd. v. Dy. CIT 2011 TaxPub(DT) 0400 (Mum-Trib)
Followed on V.K. Natesan v. Dy. CIT 2011 TaxPub(DT) 0345 (Coch-Trib)
Followed on Smt. Bhartiben M. Kelawala v. CIT 2011 TaxPub(DT) 0337 (Ahd-Trib)
Relied on Anik Development Corporation v. Asstt. CIT 2010 TaxPub(DT) 2284 (Mum-Trib)
Relied on CIT v. Assam Tea House 2010 TaxPub(DT) 2274 (P&H-HC)
Relied on CIT v. Leisure Wear Exports Ltd. 2010 TaxPub(DT) 2250 (Del-HC)
Applied on CIT v. International Travel House Ltd. 2010 TaxPub(DT) 2245 (Del-HC)
Applied on Inventaa Chemical Ltd. v. Asstt CIT 2010 TaxPub(DT) 1962 (Hyd-Trib)
Relied on Star Drugs & Research Labs Ltd. v. Asstt CIT 2010 TaxPub(DT) 1665 (Chen-Trib)
Relied on Capital Estate v. CIT 2010 TaxPub(DT) 1399 (Chd-Trib)
Followed on CIT v. Shiva Texyarn Ltd. 2010 TaxPub(DT) 1227 (Mad-HC)
Relied on Subrata Kumar Nag v. CIT 2010 TaxPub(DT) 1029 (Kol-Trib)
Relied on CIT v. Shalimar Housing & Finance Ltd. 2010 TaxPub(DT) 0463 (MP-HC)
Relied on Radhey Shyam Agarwal (HUF) v. CIT 2010 TaxPub(DT) 0444 (Agra-Trib)
Relied on Reliance Communications Infrastructure Ltd.v. CIT 2009 TaxPub(DT) 2006 (Mum-Trib)
Applied on D.C. Mills (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 1975 (Coch-Trib)
Relied on Grasim Industries Ltd. v. CIT 2009 TaxPub(DT) 1528 (Bom-HC)
Relied on Rajiv Agnihotri v. CIT 2009 TaxPub(DT) 1497 (Del-Trib)
Followed on Siddh International v. CIT 2009 TaxPub(DT) 1421 (Ahd-Trib)
Relied on Siemens Public Communication Networks Ltd. v. CIT & Anr 2009 TaxPub(DT) 1311 (Bang-Trib)
Relied on Kulbir Singh v. Asstt. CIT 2009 TaxPub(DT) 1244 (Agra-Trib)
Relied on Rajesh Goyal & Sons v. CIT 2009 TaxPub(DT) 1205 (Agra-Trib)
Relied on Saipem S.P.A. v. CIT 2009 TaxPub(DT) 1063 (Del-Trib)
Relied on Saluja Fabrics Ltd. v. Dy. CIT 2009 TaxPub(DT) 0908 (Chd-Trib)
Relied on on CIT v. R.K. Construction Co. 2009 TaxPub(DT) 0690 (Guj-HC)
Relied on Thermal Systems (Hyd) (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0327 (Hyd-Trib)
Followed on CIT v. Composite Tools Co. (India) Ltd. 2009 TaxPub(DT) 0242 (Jhar-HC)
Relied on International Society for Krishna Consciousness v. Dy. Director of Income-tax (Exemptions) 2008 TaxPub(DT) 2283 (Bang-Trib)
Relied on Ranka Jewellers v. Addl. CIT 2008 TaxPub(DT) 1569 (Pune-Trib)
Relied on on N.P. Santhosh Kumar v. Asstt. CIT 2008 TaxPub(DT) 1279 (Coch-Trib)
Relied on B. Rajashekharan Nair v. Asstt. CIT 2008 TaxPub(DT) 0529 (Coch-Trib)
Relied on Jitendra Kumar Gupta v. ITO 2008 TaxPub(DT) 0034 (Jp-Trib)
Relied CIT v. Vikram Aditya & Associates (P) Ltd. 2006 TaxPub(DT) 1736 (Del-HC)
Relied CIT v. Arvind Jewellers 2005 TaxPub(DT) 1713 (Guj-HC)
Applied CIT v. Braj Bhushan Cold Storage 2005 TaxPub(DT) 1262 (All-HC)
Relied S.R. Koshti v. CIT 2005 TaxPub(DT) 1136 (Guj-HC)
Applied CIT v. S.C. Shah & Ors. 2005 TaxPub(DT) 1064 (Guj-HC)
Relied Pt. Lashkari Ram v. CIT 2005 TaxPub(DT) 0422 (All-HC)
Followed CIT v. Bhagwan Das 2005 TaxPub(DT) 0391 (All-HC)
Applied Raghupati Singhania v. Wealth Tax Officer & Ors. 2005 TaxPub(DT) 0160 (Cal-HC)
Relied CIT v. Max India Ltd. 2004 TaxPub(DT) 1666 (P&H-HC)
Relied Jagdish Kumar Gulati v. CIT 2004 TaxPub(DT) 1606 (All-HC)
Relied CIT v. D.P. Karai 2004 TaxPub(DT) 1085 (Guj-HC)
Followed CIT v. Mehsana District Co-Operative Milk Producers Union Ltd. 2003 TaxPub(DT) 1178 (Guj-HC)
Relied Paul Mathews & Sons v. CIT 2003 TaxPub(DT) 1040 (Ker-HC)
Followed Commissioner of Wealth Tax v. N.T. Rama Rao 2003 TaxPub(DT) 1036 (AP-HC)
Applied Jai Bharath Tanners v. CIT 2003 TaxPub(DT) 0886 (Mad-HC)
Relied CIT v. George Williamson (Assam) Ltd. 2001 TaxPub(DT) 1438 (Gau-HC)
Relied CIT v. Rajkumar Dipchand Phade 2001 TaxPub(DT) 1301 (Bom-HC)
Applied Bismillah Trading Co. v. Intelligence Officer, Squad No. Ii, Agricultural Income Tax & Sales Tax & Ors. 2001 TaxPub(DT) 0350 (Ker-HC)
Applied Commissioner of Wealth Tax v. Smt. Shakuntla Mehra 2000 TaxPub(DT) 1508 (Del-Trib)
Relied Nabha Investments (P) Ltd. v. Union of India & Ors. 2000 TaxPub(DT) 1473 (Del-HC)
Relied Commissioner of Wealth Tax v. Anokha Singh 2000 TaxPub(DT) 1440 (Del-HC)
Applied Sohan Lal v. Commissioner of Wealth Tax 2000 TaxPub(DT) 1437 (Del-HC)
Approved on CIT v. Smt. Minalben S. Parikh 1995 TaxPub(DT) 0618 (Guj-HC)
Approved on CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC)
Affirmed on Malabar Industrial Co. Ltd. v. CIT 1992 TaxPub(DT) 0811 (Ker-HC)
Disapproved on Venkata Krishna Rice Co. v. CIT 1987 TaxPub(DT) 0092 (Mad-HC)
Followed on Parkash Chand v. ITO 1980 TaxPub(DT) 0275 (Asr-Trib)
Applied on CIT v. T. Narayana Pai 1975 TaxPub(DT) 0194 (Karn-HC)
Approved on CIT v. T. Narayana Pai 1975 TaxPub(DT) 0194 (Karn-HC)
Approved on Dawjee Dadabhoy & Co. v. S.P. Jain & Anr. 1957 TaxPub(DT) 0061 (Cal-HC)
 
The Tax Publishers2000 TaxPub(DT) 1227 (SC) : (2000) 243 ITR 0083 : (2000) 159 CTR 0001 : (2000) 109 TAXMAN 0066

Malabar Industrial Co. Ltd. v. CIT

In the Supreme Court of India  D.P. Wadhwa & S.S. Mohammed Quadri, JJ

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