CIT v. B.C. Srinivasa Setty - Taxpublishers.in

Case Laws Analysis
Relied on JX Nippon Two Lubricants India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 1617 (Del-Trib)
Relied on ACIT v. Anil Gulabdas Shah 2019 TaxPub(DT) 5155 (Mum-Trib)
Distinguished on SGE Advisors (India) Pvt. Ltd. & Ors. v. Asstt. CIT & Anr. 2018 TaxPub(DT) 4466 (Mum-Trib)
Distinguished on Gagan Infraenergy Ltd. v. Dy. CIT 2018 TaxPub(DT) 2970 (Del-Trib)
Relied on Dover India (P.) Ltd. v. Dy. CIT 2017 TaxPub(DT) 5235 (Pune-Trib)
Followed on Aditya Birla Telecom Ltd. v. Dy. CIT 2016 TaxPub(DT) 4969 (Mum-Trib)
Followed on D.S. Thakur (HUF) v. ITO & Ors. 2016 TaxPub(DT) 0844 (Pune-Trib)
Relied on Lead Counsel of Qualified Settlement Fund (QSF), In re 2016 TaxPub(DT) 0571 (AAR)
Distinguished on Innovestment Impex Ltd. v. CIT 2015 TaxPub(DT) 3849 (Cal-HC)
Followed on Asstt. CIT v. Harrisons Malayalam Ltd. 2015 TaxPub(DT) 3583 (Coch-Trib)
Relied on CIT v. Motherson Auto (P) Ltd. 2015 TaxPub(DT) 2195 (Del-HC)
Relied on Kishorchand K. Bansal v. Dy. CIT 2015 TaxPub(DT) 0760 (Guj-HC)
Followed on CIT v. Sambhaji Nagar Co-Operative Housing Society Ltd. 2015 TaxPub(DT) 0325 (Bom-HC)
Distinguished on Lyka Labs Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4521 (Mum-Trib)
Followed on CIT & Anr. v. Wipro Ltd. 2014 TaxPub(DT) 1810 (Karn-HC)
Applied on Asstt. CIT v. Ishverlal Manmohandas Kanakia 2014 TaxPub(DT) 0385 (Mum-Trib)
Relied on Dy. CIT v. Gulshan Investment Co. Ltd. 2013 TaxPub(DT) 1351 (Kol-Trib)
Relied on Bharat Bijilee Ltd. v. Addl. CIT 2013 TaxPub(DT) 0001 (Mum-Trib)
Relied on ITO v. Pashu Mohammed Zainuddin 2012 TaxPub(DT) 0476 (Pune-Trib)
Applied on Bennett Coleman & Co. Ltd. v. Addl. CIT 2012 TaxPub(DT) 0324 (Mum-Trib)
Distinguished on Vodafone Essar Cellular Limited v. Asstt. CIT 2011 TaxPub(DT) 0405 (Ker-HC)
Relied on Balmukund P. Acharya v. ITO 2010 TaxPub(DT) 2263 (Mum-Trib)
Applied on Amiantit International Holding Ltd., In re 2010 TaxPub(DT) 1570 (AAR)
Relied on Trent Brands Ltd. v. ITO 2010 TaxPub(DT) 1509 (Del-Trib)
Applied on Dana Corporation In re 2010 TaxPub(DT) 1079 (AAR)
Distinguished on S.M. Wahi v. Assistant Director of Income-tax (International Taxation) 2010 TaxPub(DT) 0496 (Del-Trib)
Relied on Asstt. CIT v. T.J. George 2009 TaxPub(DT) 2050 (Coch-Trib)
Followed on Bomi S. Billimoria v. Asstt. CIT 2009 TaxPub(DT) 1847 (Mum-Trib)
Relied on Basf India Ltd. v. Addl. CIT 2009 TaxPub(DT) 0966 (Mum-Trib)
Followed on Maheshwar Prakash-2 Co-op. Hsg. Society Ltd. v. ITO 2009 TaxPub(DT) 0526 (Mum-Trib)
Applied CIT v. H.H. Sri Raja Rajagopala Thondaiman By Lr 2006 TaxPub(DT) 0847 (Mad-HC)
Applied CIT v. A.S. Wardekar 2006 TaxPub(DT) 0427 (Cal-HC)
Applied CIT v. Mandharsinhji P. Jadeja 2006 TaxPub(DT) 0124 (Guj-HC)
Distinguished K.R. Srinath v. Assistant CIT 2004 TaxPub(DT) 1595 (Mad-HC)
Relied CIT v. Gotan Lime Stone Khanij Udhyog 2004 TaxPub(DT) 0899 (Raj-HC)
Applied Mrs. Rhona Varghese v. Commissioner of Gift Tax 2004 TaxPub(DT) 0316 (Ker-HC)
Relied CIT v. Magnum Export (P) Ltd. 2003 TaxPub(DT) 1261 (Cal-HC)
Followed CIT v. General Industrial Society Ltd. 2003 TaxPub(DT) 1141 (Cal-HC)
Distinguished Commissioner of Wealth Tax v. Vasavi Pratap Chand 2002 TaxPub(DT) 0996 (Del-HC)
Applied Chintan N. Parikh & Anr. v. CIT 2002 TaxPub(DT) 0577 (Guj-HC)
Distinguished Pnb Finance Ltd. v. CIT 2001 TaxPub(DT) 1373 (Del-HC)
Distinguished Cadell Weaving Mill Co. (P) Ltd. v. CIT 2001 TaxPub(DT) 1093 (Mum-Trib)
Applied In re Lloyd Helicopters International (P) Ltd. 2001 TaxPub(DT) 0046 (Raj-HC)
Applied N. Prasanna v. Commissioner of Gift Tax 1997 TaxPub(DT) 1191 (Karn-HC)
Relied CIT v. Suman Tea & Plywood Industries (P) Ltd. 1997 TaxPub(DT) 1128 (Cal-HC)
Applied CIT v. H.H. Lokendra Singh 1996 TaxPub(DT) 0852 (MP-HC)
Followed Raylon Silk Mills v. CIT 1996 TaxPub(DT) 0598 (Guj-HC)
Distinguished Emerald Valley Estates Ltd. v. CIT 1996 TaxPub(DT) 0589 (Karn-HC)
Relied CIT v. Indian Overseas Bank Ltd 1996 TaxPub(DT) 0372 (Mad-HC)
Distinguished Seth Rasesh Family Trust No. 1 v. CIT 1995 TaxPub(DT) 0860 (Bom-HC)
Applied S.V. Lathia v. CIT 1995 TaxPub(DT) 0832 (Bom-HC)
Applied Anamalai Bus Transport Pvt. Ltd. v. CIT 1995 TaxPub(DT) 0491 (Mad-HC)
Applied Mahabodhi Society of India & Anr. v. Union of India & Ors. 1994 TaxPub(DT) 0935 (Cal-HC)
Relied CIT v. Colgate Palmolive (India) Pvt. Ltd 1994 TaxPub(DT) 0891 (Bom-HC)
Distinguished Shahdara (Delhi) Saharanpur Light Railway Co. Ltd. v. CIT 1994 TaxPub(DT) 0425 (Cal-HC)
Applied CIT v. Smt. Lila Ghosh 1994 TaxPub(DT) 0228 (Cal-HC)
Followed Additional CIT v. Ganapathi Raju Jogi 1993 TaxPub(DT) 1174 (SC)
Followed H.S. Brothers v. CIT 1993 TaxPub(DT) 1058 (Guj-HC)
Applied CIT v. Joy Ice-Creams (Bang.) P. Ltd. 1993 TaxPub(DT) 0790 (Karn-HC)
Distinguished Saurashtra Cement & Chemical Industries Ltd. v. Income Tax Officer 1992 TaxPub(DT) 1060 (Guj-HC)
Relied Hamilton & Co. (P) Ltd. v. CIT 1992 TaxPub(DT) 0784 (Cal-HC)
Applied CIT v. New Suraj Transport Co. (P) Ltd. 1992 TaxPub(DT) 0540 (P&H-HC)
Followed CIT v. Orkay Knitting Industries 1992 TaxPub(DT) 0497 (Bom-HC)
Distinguished Gopal Krishna Singhania (Individual) v. CIT 1992 TaxPub(DT) 0350 (All-HC)
Applied CIT v. J. Gowrikanthan 1992 TaxPub(DT) 0293 (Mad-HC)
Followed A. Gasper v. CIT 1991 TaxPub(DT) 1551 (SC)
Applied CIT v. Gulab Chand 1991 TaxPub(DT) 1215 (All-HC)
Applied CIT v. N.N. Desai 1991 TaxPub(DT) 1205 (Bom-HC)
Followed CIT v. Mangtu Ram Jaipuria 1991 TaxPub(DT) 0210 (Cal-HC)
Applied CIT v. Smt. Shanti Goswami 1991 TaxPub(DT) 0170 (Pat-HC)
Distinguished A.N. Transports v. CIT 1990 TaxPub(DT) 0950 (Ker-HC)
Followed CIT v. Pitamber Dharsey 1990 TaxPub(DT) 0595 (Bom-HC)
Followed CIT v. Dharamchand & Co. 1990 TaxPub(DT) 0528 (Bom-HC)
Followed CIT v. Kaikobad Byramji & Sons 1989 TaxPub(DT) 1360 (SC)
Applied CIT v. P.S.N. Motors (P) Ltd. 1989 TaxPub(DT) 1275 (Ker-HC)
Distinguished A.R. Krishnamurthy & Anr. v. CIT 1989 TaxPub(DT) 0927 (SC)
Followed CIT v. Major S.S. Sukhi 1989 TaxPub(DT) 0588 (Bom-HC)
Applied E.I.D. Parry Limited v. CIT 1988 TaxPub(DT) 1072 (Mad-HC)
Distinguished Parthas Trust v. CIT 1988 TaxPub(DT) 0867 (Ker-HC)
Applied CIT v. P.H. Patel 1988 TaxPub(DT) 0526 (AP-HC)
Applied Sri Krishna Dairy & Agricultural Farm v. CIT 1988 TaxPub(DT) 0283 (AP-HC)
Relied CIT v. Deepak Textile Industries Ltd. 1987 TaxPub(DT) 1632 (Guj-HC)
Relied CIT v. Trikamlal Maneklal 1987 TaxPub(DT) 1359 (Bom-HC)
Followed CIT v. Markapakula Agamma 1987 TaxPub(DT) 1168 (AP-HC)
Applied CIT v. H.H. Maharaja Sahib Shri Lokendra Singhji 1986 TaxPub(DT) 1177 (MP-HC)
Followed CIT v. Ram Saran Chopra 1986 TaxPub(DT) 1166 (Pat-HC)
Followed Baroda Cement & Chemicals Ltd. v. CIT 1986 TaxPub(DT) 1110 (Guj-HC)
Followed Sunil Siddharthbhai v. CIT 1985 TaxPub(DT) 1358 (SC)
Followed Additional CIT v. Mohammed & Sons 1985 TaxPub(DT) 0395 (Raj-HC)
Followed CIT v. Nelson & Co. 1985 TaxPub(DT) 0172 (Mad-HC)
Followed CIT v. Sundaram Clayton Ltd. 1985 TaxPub(DT) 0168 (Mad-HC)
Followed CIT v. Official Liquidator, Palai Central Bank Ltd. 1984 TaxPub(DT) 1691 (SC)
Followed CIT v. Satya Paul 1984 TaxPub(DT) 0246 (Cal-HC)
Followed CIT v. Clive Mills Co. Ltd. (In Liquidation) 1984 TaxPub(DT) 0193 (Cal-HC)
Distinguished Smt. Jeejeebai Shinde v. CIT 1983 TaxPub(DT) 0852 (MP-HC)
Followed CIT v. Modiram Laxmandas (P) Ltd. 1983 TaxPub(DT) 0676 (Bom-HC)
Applied Additional CIT v. Madan Lal Jain & Sons 1983 TaxPub(DT) 0496 (Del-HC)
Relied Evans Fraser & Co. Ltd. (In Liquidation) v. CIT 1982 TaxPub(DT) 0669 (Bom-HC)
Relied CIT v. Dhanraj Dugar 1982 TaxPub(DT) 0637 (Cal-HC)
Affirmed on CIT v. B.C. Srinivasa Setty 1974 TaxPub(DT) 0415 (Karn-HC)

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The Tax PublishersCivil Appeal Nos. 1146 of 1975 c/w Civil Appeal Nos. 1378 of 1976 & 926 of 1973 1981 TaxPub(DT) 0902 (SC) : (1981) 128 ITR 0294 : (1981) 021 CTR 0138 : (1981) 005 TAXMAN 0001 1981 TaxPub(DT) 0902 (SC) : (1981) 128 ITR 0294 : (1981) 021 CTR 0138 : (1981) 005 TAXMAN 0001 Commissioner of Income Tax, Bangalore v. B.C. Srinivasa Setty SUBSCRIBE FOR FULL CONTENT