Case Laws Analysis Followed on Jt. CIT v. Agriculture Insurance Company of India Ltd. 2021 TaxPub(DT) 1713 (Del-Trib) Applied on Thanthi Trust v. DIT 2020 TaxPub(DT) 4769 (Mad-HC) Distinguished on Yum Restaurants Marketing (P.) Ltd. v. ITO 2019 TaxPub(DT) 6241 (Del-Trib) Followed on Nitco Logistics (P) Ltd. v. Joint. CIT 2015 TaxPub(DT) 0366 (Asr-Trib) Distinguished on Dy. CIT v. G. Ramaswamy 2009 TaxPub(DT) 0440 (Chen-Trib) Followed CIT v. Duttom Enterprises 2005 TaxPub(DT) 1386 (P&H-HC) Followed CIT v. Meerut Biri Factory 1998 TaxPub(DT) 0519 (All-HC) Relied CIT v. Muthootu Mini Chitty Fund 1997 TaxPub(DT) 0479 (Ker-HC) Followed CIT v. Modipon Ltd. 1995 TaxPub(DT) 0550 (Del-HC) Applied CIT v. Modi Industries Ltd. 1989 TaxPub(DT) 0226 (All-HC) Followed CIT v. Modipon Ltd. 1988 TaxPub(DT) 0701 (All-HC) Applied CIT v. A. Tosh & Sons (P) Ltd 1987 TaxPub(DT) 0795 (Cal-HC) Followed CIT v. International Spice Co. 1987 TaxPub(DT) 0089 (Ker-HC) Followed CIT v. Sagarmal Ramautar Lal 1985 TaxPub(DT) 0434 (Pat-HC) Applied Hari Industries v. CIT 1985 TaxPub(DT) 0414 (Raj-HC) Applied Vellore Radha Jayalakshmi Funds (P) Ltd. v. CIT 1984 TaxPub(DT) 0536 (Mad-HC) Followed CIT v. Coimbatore Cotton Mills Ltd. 1983 TaxPub(DT) 1088 (Mad-HC) Followed Nathu Ram Shiv Narain v. CIT 1982 TaxPub(DT) 0875 (P&H-HC) Followed CIT v. E.H. Kathawala & Co. 1982 TaxPub(DT) 0836 (Bom-HC) Relied Chunnilal Onkarlal (HUF) v. CIT 1982 TaxPub(DT) 0357 (MP-HC) Followed Additional CIT v. Dalsukhrai Jaidayal 1979 TaxPub(DT) 0965 (All-HC) Approved on CIT v. Gheru Lal Bal Chand 1978 TaxPub(DT) 0406 (P&H-HC) Followed on CIT v. Tollygunge Club Ltd. 1977 TaxPub(DT) 0852 (SC) Approved on Thakur Das Shyam Sunder v. Additional CIT 1974 TaxPub(DT) 0188 (All-HC) Affirmed on Bijli Cotton Mills Ltd. v. CIT 1970 TaxPub(DT) 0245 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 2059 of 1971 & 1328 & 1329 of 19731979 TaxPub(DT) 0812 (SC) : (1979) 116 ITR 0060 : (1979) 008 CTR 0001Commissioner of Income-Tax (Central), New Delhi v. Bijli Cotton Mills (P.) Ltd. SUBSCRIBE FOR FULL CONTENT
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