Case Laws Analysis
Supported by on Manoj Dubey v. ITO 2020 TaxPub(DT) 2263 (Jp-Trib)
Followed on Babulal H. Jain v. ITO 2020 TaxPub(DT) 1038 (Mum-Trib)
Distinguished on Pushpendra Singh v. ITO 2019 TaxPub(DT) 5532 (Agra-Trib)
Applied on Manish Finlease (P) Ltd. v. ITO 2019 TaxPub(DT) 5348 (Pat-Trib)
Relied on Dy. CIT v. Senorita Enterprises (P) Ltd. 2019 TaxPub(DT) 5139 (Del-Trib)
Followed on IFFCO Tokio General Insurance Co. Ltd. v. DCIT 2019 TaxPub(DT) 4784 (Del-Trib)
Followed on DS Doors (India) Ltd. v. ITO 2019 TaxPub(DT) 3239 (Del-Trib)
Applied on Union Builders & Developers v. ITO 2019 TaxPub(DT) 2564 (Karn-HC)
Relied on North Eastern Electric Power Corporation v. Pr. CIT & Anr. 2019 TaxPub(DT) 2423 (Meg-HC)
Followed on Kohinoor Planet Constructions (P) Ltd. v. ACIT & Anr. 2019 TaxPub(DT) 1204 (Bom-HC)
Followed on Banaskantha District Oilseeds Growers Co-op. Union Ltd. v. Asstt. CIT 2019 TaxPub(DT) 1026 (Guj-HC)
Followed on Jitendra Singh Shakhtawat & Anr. v. ITO 2019 TaxPub(DT) 0215 (Jp-Trib)
Relied on Bharat Petroleum Corp. Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7572 (Mum-Trib)
Followed on India Good News Associates v. ITO & Ors. 2018 TaxPub(DT) 7489 (All-HC)
Followed on Mahagun India (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7088 (Del-Trib)
Relied on Devansh Exports v. ACIT 2018 TaxPub(DT) 6747 (Kol-Trib)
Followed on Sun Direct TV (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 6683 (Mad-HC)
Relied on Sun Direct TV (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 6683 (Mad-HC)
Relied on Dayanidhi Maran v. Asstt. CIT 2018 TaxPub(DT) 6681 (Mad-HC)
Relied on South Asia FM Ltd. v. Asstt. CIT 2018 TaxPub(DT) 6680 (Mad-HC)
Relied on Regional Oilseeds Growers Co-Operative Societies Union Ltd. v. Jt. CIT 2018 TaxPub(DT) 6500 (Bang-Trib)
Followed on Deepak Gupta v. ITO 2018 TaxPub(DT) 6063 (Jp-Trib)
Followed on Manjula Athur v. ITO 2018 TaxPub(DT) 5799 (Mad-HC)
Followed on Libra Automobiles Ltd. v. Dy. CIT 2018 TaxPub(DT) 4217 (Asr-Trib)
Followed on Pinnamaraju Venkatapathi Raju v. JCIT 2018 TaxPub(DT) 2558 (Visakhapatnam-Trib)
Referred on Mayurpankh Fine Builders (P) Ltd. v. ITO & Anr. 2018 TaxPub(DT) 2539 (Bom-HC)
Followed on ITO (AO) v. Shri Rishi Godani 2018 TaxPub(DT) 2445 (Agra-Trib)
Followed on Globsyn Technologies Ltd. v. ITO 2018 TaxPub(DT) 2311 (Kol-Trib)
Followed on Aman Sharma v. Asstt. CIT 2018 TaxPub(DT) 2306 (Del-Trib)
Followed on Multi Commodity Exchange of India Ltd. v. Dy. CIT & Ors. 2018 TaxPub(DT) 1226 (Bom-HC)
Referred on Bharatmaiya Memorial Foundation v. Dy. CIT 2018 TaxPub(DT) 1106 (Guj-HC)
Referred on Pr. CIT v. Jakhotia Plastics (P.) Ltd. 2018 TaxPub(DT) 1044 (Del-HC)
Distinguished on Telekom Malaysia Berhad v. UOI 2018 TaxPub(DT) 1005 (Karn-HC)
Relied on Scan Holding (P) Ltd. v. Asstt. CIT & Anr. 2018 TaxPub(DT) 0809 (Del-HC)
Followed on Suman Agarwal v. ITO 2018 TaxPub(DT) 0415 (Agra-Trib)
Followed on Saraf Export v. ACIT 2017 TaxPub(DT) 5611 (Jp-Trib)
Followed on Karti P. Chidambaram v. Asstt. CIT 2017 TaxPub(DT) 5157 (Mad-HC)
Relied on Muniwar Abad Charitable Trust v. Asstt. CIT (Exemption) 2017 TaxPub(DT) 4570 (Mum-Trib)
Followed on Jayanthi Natarajan v. Asstt. CIT 2017 TaxPub(DT) 4164 (Mad-HC)
Relied on on Takshashila Realties (P) Ltd. & Ors. v. Dy. CIT & Ors. 2017 TaxPub(DT) 1736 (Guj-HC)
Followed on Abab Offshore Ltd. v. Deputy Commissioner of Income Tax 2017 TaxPub(DT) 0431 (Mad-HC)
Relied on Sella Synergy India (P.) Ltd. v. ITO & Anr. 2016 TaxPub(DT) 4656 (Mad-HC)
Relied on Inderjeet Singh Sachdeva v. Dy. CIT 2016 TaxPub(DT) 3246 (Del-Trib)
Followed on Ujagar Holdings (P) Ltd. v. ITO 2016 TaxPub(DT) 2835 (Del-Trib)
Followed on Bayer Material Science (P.) Ltd. v. Deputy Commissioner of Income-tax 2016 TaxPub(DT) 1214 (Bom-HC)
Relied on JVS Export v. Dy. CIT 2016 TaxPub(DT) 1117 (Mad-HC)
Relied on Rakeshbhai Vitthalbhai Patel v. ITO 2015 TaxPub(DT) 5088 (Guj-HC)
Followed on CIT v. Samcor Glass Ltd. & Anr. 2015 TaxPub(DT) 4983 (Del-HC)
Followed on Muller & Philpps (India) Ltd. v. ITO 2015 TaxPub(DT) 4979 (Mum-Trib)
Relied on Pushpak Bullion (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 3844 (Guj-HC)
Applied on CIT v. Trend Electronics 2015 TaxPub(DT) 3759 (Bom-HC)
Distinguished on G.R. Commercial (P) Ltd. v. ITO 2015 TaxPub(DT) 3266 (Del-Trib)
Followed on Ferrous Infrastructure (P) Ltd. & Anr. v. Dy. CIT 2015 TaxPub(DT) 2616 (Del-HC)
Followed on Anil Kumar Chaudhary v. ITO 2015 TaxPub(DT) 1969 (Del-Trib)
Followed on Suresh Chandra v. ITO 2015 TaxPub(DT) 1901 (Hyd-Trib)
Applied on Vikramaditya Singh v. ITO 2015 TaxPub(DT) 1305 (Kol-Trib)
Followed on Ashok Kumar Bohra v. Dy. CIT 2015 TaxPub(DT) 1220 (Jp-Trib)
Relied on on ITO v. Meena Jain 2015 TaxPub(DT) 1185 (Jp-Trib)
followed on Raj Kumar Pokharana v. Dy. CIT 2015 TaxPub(DT) 1176 (Jp-Trib)
Relied on Hiten Negandhi Jayesh Sangnrajka & Co. v. Dy. CIT 2014 TaxPub(DT) 4352 (Mum-Trib)
Distinguished on Joint CIT & Anr. v. Kalanithi Maran & Ors. 2014 TaxPub(DT) 3512 (Mad-HC)
Relied on CIT v. E-Funds IT Solution & Ors. 2014 TaxPub(DT) 1849 (Del-HC)
Relied on Mukesh Modi & Ors. v. Dy. CIT & Anr. 2014 TaxPub(DT) 1744 (Raj-HC)
Distinguished on Mahesh Kumar Gupta v. CIT 2014 TaxPub(DT) 1577 (All-HC)
Followed on Mobis India Ltd. v. Dy. CIT 2014 TaxPub(DT) 1502 (Chen-Trib)
Followed on Samsung India Electronics (P.) Ltd. v. Dy. CIT 2014 TaxPub(DT) 0384 (Del-HC)
Followed on Suez Tractebel S.A. v. Dy. DIT 2013 TaxPub(DT) 2055 (Bang-Trib)
Distinguished on Shree Om Builders and Colonizers v. Asstt. CIT 2013 TaxPub(DT) 1687 (Raj-HC)
Referred on Alappat Jewels v. Asstt. CIT 2013 TaxPub(DT) 0585 (Ker-HC)
Followed on Doshi Housing Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0187 (Mad-HC)
Followed on Sak Industries Pvt Ltd. v. Dy. CIT 2012 TaxPub(DT) 2917 (Del-HC)
Followed on Tata International Ltd. v. Dy. CIT 2012 TaxPub(DT) 2450 (Mum-Trib)
Followed on Rabo India Finance Ltd. v. Deputy Commissioner of Income-Tax And Others 2012 TaxPub(DT) 2399 (Bom-HC)
Distinguished on Bharati Vidyapeeth v. Asstt. CIT 2012 TaxPub(DT) 2160 (Pune-Trib)
Relied on on Kaushalendra Pratap Singh v. ITO 2012 TaxPub(DT) 0603 (Kol-Trib)
Relied on Aayojan Developers v. ITO 2011 TaxPub(DT) 0899 (Guj-HC)
Followed on Kanubhai M. Patel (HUF) v. Hiren Bhatt or His Successors to Office & Ors. 2011 TaxPub(DT) 0342 (Guj-HC)
Applied on L. Sohanaraj & Ors. v. Dy. CIT & CIT & Ors. v. Nemichand 2010 TaxPub(DT) 0017 (Karn-HC)
Followed on Vijeta Construction Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0208 (Jhar-HC)
Relied on Keshav Shares & Stocks Ltd. v. ITO & ORS. 2008 TaxPub(DT) 2119 (Del-HC)
Distinguished on Travancore Cements Ltd. v. Asstt. CIT & Anr. 2008 TaxPub(DT) 0308 (Ker-HC)
Followed Sahara India Commercial Corpn. Ltd. v. Deputy CIT 2006 TaxPub(DT) 1486 (Cal-HC)
Relied Techspan India (P) Ltd. & Anr. v. Income Tax Officer 2006 TaxPub(DT) 1408 (Del-HC)
Followed Delhi Tourism & Transport Development Corpn. Ltd. v. Assistant CIT & Ors. 2006 TaxPub(DT) 0035 (Del-HC)
Distinguished India Steamship Co. Ltd. v. Joint CIT & Ors. 2005 TaxPub(DT) 1378 (Cal-HC)
Explained Karnataka Golf Association v. Deputy Director of Income-tax (Exemptions) & Anr. 2005 TaxPub(DT) 1361 (Karn-HC)
Applied Mangalam Publications (India) (P) Ltd. v. Deputy CIT 2005 TaxPub(DT) 1237 (Ker-HC)
Distinguished Farrukhabad Gramin Bank v. Income Tax Officer 2005 TaxPub(DT) 0972 (All-HC)
Distinguished Amiya Sales & Industries & Anr. v. Assistant CIT & Ors. 2005 TaxPub(DT) 0928 (Cal-HC)
Relied Assistant CIT v. Banswara Syntex Ltd. 2005 TaxPub(DT) 0671 (Raj-HC)
Applied Janki Exports International Through S.P. Gupta v. Union of India & Ors. 2005 TaxPub(DT) 0184 (Del-HC)
Relied Sita World Travels (India) Ltd. v. Deputy CIT 2005 TaxPub(DT) 0049 (Del-HC)
Explained Smt. Jaswant Kaur Sehgal & Ors. v. CIT & Ors. 2004 TaxPub(DT) 1866 (Gau-HC)
Applied Arvind Mills Ltd. v. Assistant Commissioner of Wealth Tax 2004 TaxPub(DT) 1854 (Guj-HC)
Relied Indra Prastha Chemicals (P) Ltd. & Ors. v. CIT & Anr. 2004 TaxPub(DT) 1850 (All-HC)
Followed Nestle India Ltd. v. Deputy CIT 2004 TaxPub(DT) 1607 (Del-HC)
Followed Arvind Mills Ltd. v. Assistant Commissioner of Wealth Tax 2004 TaxPub(DT) 1445 (Guj-HC)
Followed Garden Finance Ltd. v. Assistant CIT 2004 TaxPub(DT) 1423 (Guj-HC)
Relied Berger Paints India Ltd. v. Assistant CIT & Ors. 2004 TaxPub(DT) 1228 (Cal-HC)
Explained Ajanta Pharma Ltd. v. Assistant CIT & Ors. 2004 TaxPub(DT) 1151 (Bom-HC)
Applied Tolins Rubbers v. Assistant CIT 2004 TaxPub(DT) 0996 (Ker-HC)
Followed Kapur Sons Steels (P) Ltd. v. Assistant CIT & Anr. 2004 TaxPub(DT) 0901 (P&H-HC)
Followed Caprihans India Ltd. v. Tarun Seem, Deputy CIT 2004 TaxPub(DT) 0788 (Bom-HC)
Followed Fisher-Xomox Sanmar Ltd. v. Assistant CIT 2004 TaxPub(DT) 0545 (Mad-HC)
Followed Saraswati Industrial Syndicate Ltd. v. Union of India & Ors. 2003 TaxPub(DT) 1024 (P&H-HC)
Affirmed on Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2002 TaxPub(DT) 1131 (Del-HC)
 
The Tax Publishers2003 TaxPub(DT) 0734 (SC) : (2003) 259 ITR 0019 : (2003) 179 CTR 0011 : (2002) 125 TAXMAN 0963

GKN Driveshafts (India) Ltd. v. ITO

In the Supreme Court of India Syed Shah Mohammed Quadri & ArijitPasayat, JJ.

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