Case Laws Analysis Relied on DCIT v. Interarch Building Products (P) Ltd. 2021 TaxPub(DT) 2513 (Del-Trib) Followed on Huawei Telecommunications (India) (P) Ltd. v. DCIT 2021 TaxPub(DT) 1323 (Del-Trib) Relied on Kids Clinic India (P) Ltd. v. Addl. CIT 2021 TaxPub(DT) 0554 (Bang-Trib) Relied on Addl. CIT v. Global Health (P) Ltd. 2021 TaxPub(DT) 0066 (Del-Trib) Followed on Pandian Hotels Ltd. v. Dy. CIT 2020 TaxPub(DT) 3001 (Mad-HC) Relied on Mercedes-Benz India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5030 (Pune-Trib) Followed on Moet Hennessy India (P) Ltd. v. ACIT 2019 TaxPub(DT) 3051 (Del-Trib) Relied on ITO v. Smartchem Technologies Ltd. 2019 TaxPub(DT) 2638 (Guj-HC) Relied on DCIT v. Oxigen Services India (P) Ltd. 2019 TaxPub(DT) 0470 (Del-Trib) Followed on Pr. CIT v. Honda Siel Power Product Ltd. 2018 TaxPub(DT) 6161 (Del-HC) Relied on Pr. CIT v. Graphite India Ltd. 2018 TaxPub(DT) 5873 (Cal-HC) Followed on United Spirits Ltd. v. CIT 2018 TaxPub(DT) 4743 (Cal-HC) Distinguished on ACIT v. Reliance Digital Retail Ltd. & Ors. 2018 TaxPub(DT) 2931 (Mum-Trib) Followed on Pr. CIT v. Holcim Services (South Asia) Ltd. 2018 TaxPub(DT) 2608 (Bom-HC) Relied on HDFC Securities Ltd. v. DCIT 2018 TaxPub(DT) 2180 (Mum-Trib) Relied on Spectrum Coal & Power Ltd. v. ACIT 2017 TaxPub(DT) 3900 (Mum-Trib) Followed on LG Electronics India (P) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1975 (Del-Trib) Followed on ACIT v. Hitz FM Radio India (P) Ltd. 2017 TaxPub(DT) 1452 (Del-Trib) Relied on on Medinomics Health Care (P) Ltd. v. ACIT 2016 TaxPub(DT) 3037 (Hyd-Trib) Relied on HDFC Securities Ltd. v. Dy. CIT 2016 TaxPub(DT) 0938 (Mum-Trib) Followed on Oracle India (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 4796 (Del-HC) Followed on CIT v. Cama Hotels Ltd. 2015 TaxPub(DT) 4431 (Guj-HC) Applied on ACIT v. Travelmatics (P) Ltd. 2015 TaxPub(DT) 4162 (Chd-Trib) Applied on Dy. CIT & Ors. v. Hitz FM Radio India Ltd. 2015 TaxPub(DT) 3864 (Del-Trib) Applied on Sandvik Asia Ltd. v. Dy. CIT & Ors. 2015 TaxPub(DT) 3320 (Bom-HC) Distinguished on Sandvik Asia Ltd. v. Dy. CIT & Ors. 2015 TaxPub(DT) 3320 (Bom-HC) Relied on Dy. CIT v. Core Healthcare Ltd. 2015 TaxPub(DT) 3208 (Ahd-Trib) Applied on Greater Ludhiana Area Development Authority v. Addl. CIT 2015 TaxPub(DT) 1781 (Chd-Trib) Applied on Dy. CIT v. Sun Pharmaceuticals Ind. Ltd. 2015 TaxPub(DT) 0967 (Guj-HC) Relied on CIT v. Krishan Kumar 2015 TaxPub(DT) 0328 (Del-HC) Followed on Addl. CIT v. Dhampur Sugar Mill (P) Ltd. 2014 TaxPub(DT) 4491 (All-HC) Applied on Gujarat Guardian Ltd. v. Dy. CIT 2014 TaxPub(DT) 4067 (Del-Trib) Followed on Perfect Engineering Products Ltd. v. Addl. CIT 2014 TaxPub(DT) 2164 (Mum-Trib) Followed on Surinder Madan v. Asstt. CIT 2014 TaxPub(DT) 2084 (Del-HC) Followed on CIT & Anr. v. ITC Hotels 2014 TaxPub(DT) 1570 (Karn-HC) Relied on CIT & Anr. v. ITC Hotels 2014 TaxPub(DT) 1570 (Karn-HC) Followed on Comfort Living Hotels (P.) Ltd. v. CIT 2014 TaxPub(DT) 1561 (Del-HC) Applied on Comfort Living Hotels (P.) Ltd. v. CIT 2014 TaxPub(DT) 1561 (Del-HC) Followed on Agrani Telecom Ltd. v. Asstt. CIT 2014 TaxPub(DT) 0006 (Mum-Trib) Followed on CIT v. Modi Olivetti Ltd. 2013 TaxPub(DT) 2735 (All-HC) Distinguished on Krishak Bharti Co-operative Ltd. v. Dy. CIT 2013 TaxPub(DT) 2275 (Del-HC) Relied on Dy. CIT v. Columbia Asia Hospitals (P.) Ltd. 2013 TaxPub(DT) 1473 (Bang-Trib) Relied on Transwitch India (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 0482 (Del-Trib) Relied on Deputy Commissioner of Income-tax & Anr. v. Infosys Technologies Ltd. 2013 TaxPub(DT) 0207 (Karn-HC) Applied on Opus Software Solutions (P.) Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0139 (Pune-Trib) Followed on CIT v. Rakhra Technologies (P) Ltd. 2011 TaxPub(DT) 2065 (P&H-HC) Applied on Dy. CIT v. Subros Ltd. 2011 TaxPub(DT) 0712 (Del-Trib) Relied on CIT v. Obli Spinning Mills (P) Ltd. 2010 TaxPub(DT) 1428 (Mad-HC) Affirmed on CIT v. Samtel Color Ltd. 2010 TaxPub(DT) 0330 (Del-HC) Relied on CIT v. P.I. Industries Ltd. 2010 TaxPub(DT) 0261 (Raj-HC) Distinguished on Phoenix Lamps Ltd. v. Addl. CIT 2009 TaxPub(DT) 1397 (Del-Trib) Applied on CIT v. International Amusement Ltd. 2009 TaxPub(DT) 0962 (Del-HC) Followed on Dy. CIT v. Smt. Geeta V. Mehta 2008 TaxPub(DT) 2330 (Mum-Trib) Relied on CIT v. Hi Line Pens (P) Ltd. 2008 TaxPub(DT) 2301 (Del-HC) Relied on CIT v. Indian Visit Com (P) Ltd. 2008 TaxPub(DT) 2281 (Del-HC) Distinguished on CIT v. Southern Roadways Ltd. 2008 TaxPub(DT) 0759 (Mad-HC) Relied Neset Holdings (P) Ltd. v. CIT 2006 TaxPub(DT) 0479 (Del-HC) Applied CIT & Ors. v. Janakiram Mills Ltd. & Ors. 2005 TaxPub(DT) 1572 (Mad-HC) Distinguished Ti Diamond Chain Ltd. v. CIT 2005 TaxPub(DT) 1259 (Mad-HC) Applied CIT v. Laxmi Talkies 2005 TaxPub(DT) 1089 (Guj-HC) Followed CIT v. Bright Automotives & Plastics Ltd. 2005 TaxPub(DT) 0682 (MP-HC) Applied CIT v. Rajasthan Spg. & Wvg. Mills Ltd. 2005 TaxPub(DT) 0105 (Raj-HC) Applied Deputy CIT v. Assam Asbestos Ltd. 2003 TaxPub(DT) 1375 (Gau-HC) Applied CIT v. State Bank of India 2003 TaxPub(DT) 1107 (Bom-HC) Applied CIT v. Bhor Industries Ltd. 2003 TaxPub(DT) 1068 (Bom-HC) Applied CIT v. Lake Palace Hotels & Motels (P) Ltd. 2002 TaxPub(DT) 0705 (Raj-HC) Applied Indian Ginning & Pressing Co. Ltd. v. CIT 2001 TaxPub(DT) 1572 (Guj-HC) Applied CIT v. United Provinces Electric Supply Company 2000 TaxPub(DT) 1340 (SC) Applied CIT v. Jagatjit Industries Ltd. 2000 TaxPub(DT) 0797 (Del-HC) Applied CIT v. I. Miller & Co. Ltd. 2000 TaxPub(DT) 0273 (Mad-HC) Relied Mahesh B. Shah v. Assistant CIT & Anr 1999 TaxPub(DT) 1095 (Ker-HC) Distinguished Hasimara Industries Ltd. v. CIT & Anr. 1998 TaxPub(DT) 1325 (SC) Applied CIT v. Kirloskar Tractors Ltd. 1998 TaxPub(DT) 1157 (Bom-HC) Relied CIT v. Motor Industries Co. Ltd 1997 TaxPub(DT) 0144 (Karn-HC) Relied CIT v. Venkateswara Hatchery (P) Ltd. 1997 TaxPub(DT) 0102 (AP-HC) Applied CIT v. Ashoka Mills Ltd. 1996 TaxPub(DT) 0530 (Guj-HC) Distinguished Anna Transport Corporation Ltd. & Ors. v. CIT 1995 TaxPub(DT) 0909 (Mad-HC) Distinguished CIT v. Ramakrishna Engineering Industries (Coimbatore) Ltd. 1995 TaxPub(DT) 0906 (Mad-HC) Relied CIT v. Vanaja Textiles Ltd 1994 TaxPub(DT) 0792 (Ker-HC) Applied Plantation Corporation of Kerala Ltd. v. Commissioner of Agricultureal Income Tax 1994 TaxPub(DT) 0370 (Ker-HC) Applied CIT v. H.M.T. Ltd. 1993 TaxPub(DT) 0915 (Karn-HC) Applied Modi Spinning & Weaving Mills Co. Ltd. v. CIT 1993 TaxPub(DT) 0787 (Del-HC) Applied CIT v. Cominco Binani Zinc Ltd. 1993 TaxPub(DT) 0350 (Cal-HC) Relied Chief CIT v. Senapathy Whitely Ltd. 1992 TaxPub(DT) 0772 (Karn-HC) Applied CIT v. Mysore Spun Concrete Pipe (P) Ltd. 1992 TaxPub(DT) 0434 (Karn-HC) Relied CIT v. B.V. Ramachandrappa & Sons 1991 TaxPub(DT) 1039 (Karn-HC) Relied Bikaner Gypsums Ltd. v. CIT 1991 TaxPub(DT) 0658 (SC) Applied R.G.S. Industries v. CIT 1990 TaxPub(DT) 0585 (Gau-HC) Relied CIT v. Birla Jute Manufacturing Co. Ltd. 1990 TaxPub(DT) 0370 (Cal-HC) Followed Kinison Jute Mills Co. Ltd. v. CIT 1990 TaxPub(DT) 0309 (Cal-HC) Followed CIT v. Soorajmall Nagarmull 1990 TaxPub(DT) 0222 (Cal-HC) Relied I.B.M. World Trade Corporation v. CIT 1990 TaxPub(DT) 0205 (Bom-HC) Applied Federal Bank Ltd. v. CIT 1989 TaxPub(DT) 1242 (Ker-HC) Applied Alembic Chemical Works Co. Ltd. v. CIT 1989 TaxPub(DT) 1096 (SC) Relied CIT v. Chemicals & Plastics (I) Ltd. 1989 TaxPub(DT) 0947 (Mad-HC) Followed CIT v. Lansdowne Jute Co. Ltd. 1989 TaxPub(DT) 0300 (Cal-HC) Applied CIT v. Pioneer Engineering Syndicate 1989 TaxPub(DT) 0201 (Mad-HC) Applied CIT v. Associated Cement Companies Ltd. 1988 TaxPub(DT) 1173 (SC) Applied Vazir Sultan Tobacco Co. Ltd. v. CIT 1988 TaxPub(DT) 1135 (AP-HC) Relied Warner Hindustan Ltd. v. CIT 1988 TaxPub(DT) 0551 (AP-HC) Distinguished R.J. Trivedi (HUF) v. CIT 1987 TaxPub(DT) 1322 (MP-HC) Applied Fancy Corporation Ltd. v. CIT 1986 TaxPub(DT) 1051 (Bom-HC) Applied CIT v. J. Gobindram (P) Ltd. 1986 TaxPub(DT) 1044 (Bom-HC) Applied CIT v. Mehta Transport Co. 1986 TaxPub(DT) 0717 (Guj-HC) Distinguished CIT v. Warner Hindusthan Ltd. 1986 TaxPub(DT) 0318 (AP-HC) Followed CIT v. Anand Gum Industries 1985 TaxPub(DT) 1192 (Raj-HC) Applied CIT v. Assam Oil Co. Ltd. 1985 TaxPub(DT) 1063 (Cal-HC) Applied CIT v. Panbari Tea Co. Ltd. 1985 TaxPub(DT) 0397 (P&H-HC) Applied CIT v. Rex Talkies 1984 TaxPub(DT) 1312 (Karn-HC) Relied Crescent Capacitors v. CIT 1984 TaxPub(DT) 1009 (Del-HC) Followed Instalment Supply (P) Ltd v. CIT 1984 TaxPub(DT) 0764 (Del-HC) Followed Coromandel Fertilizers Ltd. v. CIT 1984 TaxPub(DT) 0602 (AP-HC) Distinguished Indian Explosives Ltd. v. CIT 1984 TaxPub(DT) 0298 (Cal-HC) Followed CIT v. Clive Mills Co. Ltd. (In Liquidation) 1984 TaxPub(DT) 0193 (Cal-HC) Applied Sukhbir Parshad v. CIT 1983 TaxPub(DT) 0950 (P&H-HC) Explained Gujarat Mineral Development Corporation Ltd. v. CIT 1983 TaxPub(DT) 0939 (Guj-HC) Applied CIT v. Indian Metal & Metallurgical Corporation 1983 TaxPub(DT) 0925 (Mad-HC) Applied India Pistons Repco Ltd. v. CIT 1983 TaxPub(DT) 0532 (Mad-HC) Relied Brooke Bond India Ltd. v. CIT 1983 TaxPub(DT) 0344 (Cal-HC) Applied CIT v. Hindustan Pilkington Glass Works 1983 TaxPub(DT) 0340 (Cal-HC) Followed Allied Metal Products v. CIT 1982 TaxPub(DT) 0542 (P&H-HC) Followed CIT v. Dalhousie Jute Co. Ltd. 1981 TaxPub(DT) 0695 (Cal-HC) Followed CIT v. Gujarat Mineral Development Corporation 1981 TaxPub(DT) 0688 (Guj-HC) Followed Sarabhai M. Chemicals (P) Ltd. v. CIT 1981 TaxPub(DT) 0681 (Guj-HC) Followed L.H. Sugar Factory & Oil Mills (P) Ltd. v. CIT 1980 TaxPub(DT) 1125 (SC) Reversed on CIT v. Empire Jute Co. Ltd. 1974 TaxPub(DT) 0259 (Cal-HC) Distinguished on CIT v. Maheswari Devi Jute Mills Ltd. 1965 TaxPub(DT) 0312 (SC) Followed on Bombay Steam Navigation Co. (1953) (P) Ltd. v. CIT 1965 TaxPub(DT) 0200 (SC) Relied on Commissioner of Taxes v. Nchanga Consolidated Copper Mines Ltd. 1965 TaxPub(DT) 0058 (Privy Council) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 1191 of 19741980 TaxPub(DT) 1083 (SC) : (1980) 124 ITR 0001 : (1980) 017 CTR 0113Empire Jute Co. Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT
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