Saurashtra Cement & Chemical Industries Ltd. v. CIT

Case Laws Analysis
Followed on Ashwin Babulal Shah v. JCIT 2020 TaxPub(DT) 2103 (Ahd-Trib)
Followed on Tyco Valves & Controls (I) (P) Ltd. v. DCIT 2020 TaxPub(DT) 0569 (Ahd-Trib)
Relied on ITO v. Hotel Vasundhara Palace 2016 TaxPub(DT) 0683 (Del-Trib)
Relied on Dy. CIT v. Selvel Advertising (P) Ltd. 2015 TaxPub(DT) 0554 (Kol-Trib)
Distinguished on Rajiv Gupta v. CIT 2014 TaxPub(DT) 3821 (P&H-HC)
Followed on Dy. CIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. 2013 TaxPub(DT) 1665 (Guj-HC)
Relied on Dy. CIT v. Tyco Valves & Control India (P.) Ltd. 2013 TaxPub(DT) 0398 (Ahd-Trib)
Distinguished on Joginder Paul (HUF) v. CIT 2011 TaxPub(DT) 0425 (P&H-HC)
Followed on Janak Dehydration (P) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 2292 (Ahd-Trib)
Followed on Shiva Exports v. ITO 2009 TaxPub(DT) 0929 (Chd-Trib)
Relied on Micro Instruments Co. v. ITO 2008 TaxPub(DT) 0061 (Chd-Trib)
Relied CIT v. Paul Brothers 1995 TaxPub(DT) 0140 (Bom-HC)
Followed CIT v. Maharaja Shri Umed Mills 1984 TaxPub(DT) 0204 (Raj-HC)
Distinguished CIT v. Smt. Dhirajben R. Amin 1983 TaxPub(DT) 0797 (Guj-HC)
Distinguished on CIT v. Satellite Engineering Ltd. 1978 TaxPub(DT) 0590 (Guj-HC)
Followed on Additional CIT v. Tarun Commercial Mills Ltd. 1978 TaxPub(DT) 0322 (Guj-HC)
Followed on CIT v. Associated Cement Co. Ltd. 1968 TaxPub(DT) 0287 (Bom-HC)


The Tax PublishersIT Ref. Nos. 238 & 239 of 1975 1980 TaxPub(DT) 0545 (Guj-HC) : (1980) 123 ITR 0669 : (1979) 011 CTR 0139 : (1979) 002 TAXMAN 0022 Saurashtra Cement & Chemical Industries Ltd. v. Commissioner of Income Tax, Gujarat-V SUBSCRIBE FOR FULL CONTENT