Case Laws Analysis Followed on Rashmi Jalan v. Asstt. CIT 2020 TaxPub(DT) 4116 (Kol-Trib) Relied on Westlife Development Ltd. v. Pr. CIT 2016 TaxPub(DT) 3181 (Mum-Trib) Relied on ITO v. Mohal Chand Motilal Kothari & Co. 2015 TaxPub(DT) 4020 (Kol-Trib) Distinguished on Thistle Properties (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 1122 (Mum-Trib) Applied on Givaudan Flavours India (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 0966 (Mum-Trib) Distinguished on Ritz Theatre v. ITO 2010 TaxPub(DT) 2206 (Del-HC) Relied on Asstt. CIT v. Bijay Shankar Gupta 2009 TaxPub(DT) 0878 (Jod-Trib) Followed on Pan Drugs Ltd. v. Dy. CIT 2009 TaxPub(DT) 0246 (Adh-Trib) Applied Ramilaben Ratilal Shah v. CIT 2006 TaxPub(DT) 0570 (Guj-HC) Distinguished Priya Blue Industries (P) Ltd. v. Joint CIT 2001 TaxPub(DT) 1063 (Guj-HC) Relied CIT v. Kerala State Cashew Development Corporation 1992 TaxPub(DT) 1438 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 8 of 19751978 TaxPub(DT) 0606 (Guj-HC) : (1978) 113 ITR 0022P.V. Doshi v. Commissioner of Income-Tax, Gujarat SUBSCRIBE FOR FULL CONTENT
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