Case Laws Analysis
Followed on Apex Realities v. ITO 2021 TaxPub(DT) 5133 (Ind-Trib)
Relied on Green Touch Vincom (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 3737 (Kol-Trib)
Relied on R. Chitra v. Vice Chairman, ITSC & Ors. 2019 TaxPub(DT) 7800 (Mad-HC)
Relied on Landbase India Ltd. v. Dy. CIT 2019 TaxPub(DT) 5899 (Del-Trib)
Relied on Mohd. Yusuf Trust v. ACIT 2019 TaxPub(DT) 2470 (Mum-Trib)
Applied on ACIT v. Subhodh Menon & Anr. 2019 TaxPub(DT) 0396 (Mum-Trib)
Relied on ACIT v. Subhash Chand 2019 TaxPub(DT) 0395 (Chd-Trib)
Applied on Electrocast Sales India Ltd. v. DCIT 2018 TaxPub(DT) 1746 (Kol-Trib)
Referred on DCIT v. Kerala Cricket Association 2018 TaxPub(DT) 1510 (Coch-Trib)
Referred on Pr. CIT v. Bridgestone India (P) Ltd. 2017 TaxPub(DT) 5162 (MP-HC)
Referred on Godrej & Boyce Manufacturing Company Ltd. v. Dy. CIT 2017 TaxPub(DT) 0968 (SC)
Relied on Peerless General Finance & Investment Co. Ltd. v. CIT 2016 TaxPub(DT) 4519 (Cal-HC)
Applied on Asstt. CIT v. Rakesh Narang 2016 TaxPub(DT) 0283 (Del-Trib)
Relied on Suguni Constructions (P) Ltd. v. ITO 2015 TaxPub(DT) 5134 (Hyd-Trib)
Relied on ITO v. Himali Bansal 2014 TaxPub(DT) 4514 (Del-Trib)
Relied on Mitsubishi Corporation India (P) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4197 (Del-Trib)
Relied on CIT v. K.K. Enterprises 2014 TaxPub(DT) 3805 (Raj-HC)
Followed on Dy. CIT v. E-Cap Partners 2014 TaxPub(DT) 3207 (Mum-Trib)
Distinguished on Priya S. Kothari v. ITO 2014 TaxPub(DT) 2037 (Mum-Trib)
Followed on CIT v. Berry Plastics (P.) Ltd. 2013 TaxPub(DT) 2650 (Guj-HC)
Followed on CIT v. Lahsa Construction (P.) Ltd. 2013 TaxPub(DT) 2450 (Del-HC)
Distinguished on Asstt. CIT v. P. Srinivas Reddy 2013 TaxPub(DT) 2084 (Hyd-Trib)
Distinguished on Shree Om Builders and Colonizers v. Asstt. CIT 2013 TaxPub(DT) 1687 (Raj-HC)
Applied on Jai Steel (India) v. Asstt. CIT 2013 TaxPub(DT) 1647 (Raj-HC)
Relied on CIT v. Sadhna Gupta 2013 TaxPub(DT) 1282 (Del-HC)
Relied on WNS Global Services (P) Ltd. v. ITO 2013 TaxPub(DT) 0302 (Mum-Trib)
Applied on Intervalve (India) Ltd. v. Addl. CIT 2012 TaxPub(DT) 3117 (Pune-Trib)
Applied on CIT v. Puneet Sabharwal 2012 TaxPub(DT) 0411 (Del-HC)
Applied on CIT v. Betterways Finance & Leasing (P) Ltd. 2011 TaxPub(DT) 2032 (Del-HC)
Distinguished on I.C.I. India Ltd. v. CIT & Anr. 2011 TaxPub(DT) 1006 (Cal-HC)
Relied on ITO v. Dua Auto Components (P) Ltd. 2011 TaxPub(DT) 0346 (Del-Trib)
Relied on M. Siva Parvathi & Ors. v. ITO 2011 TaxPub(DT) 0100 (Visakhapatnam-Trib)
Applied on Amiantit International Holding Ltd., In re 2010 TaxPub(DT) 1570 (AAR)
Applied on New India Chemical Enterprises v. Appropriate Authority 2010 TaxPub(DT) 1308 (Ker-HC)
Followed on Vijay Kumar M. Shah v. Dy. Addl. CIT 2010 TaxPub(DT) 0379 (Mum-Trib)
Distinguished on ITO v. Smt. Anshu Jain 2010 TaxPub(DT) 0350 (Jp-Trib)
Applied on Dy. CIT v. Manjula J. Shah 2009 TaxPub(DT) 2086 (Mum-Trib)
Followed on Dinesh Jain v. Dy. CIT 2009 TaxPub(DT) 2070 (Del-Trib)
Applied on Topman Exports v. ITO 2009 TaxPub(DT) 1978 (Mum-Trib)
Applied on Brahma Associates v. Jt. CIT 2009 TaxPub(DT) 1627 (Pune-Trib)
Distinguished on Indo Rama Synthetics (I) Ltd. v. Dy. CIT 2009 TaxPub(DT) 1316 (Del-Trib)
Distinguished on Coca Cola India Inc. v. Asstt. CIT & Ors. 2009 TaxPub(DT) 1195 (P&H-HC)
Applied on ITO v. Bothra International 2008 TaxPub(DT) 2097 (Jod-Trib)
Applied C.K. Sudhakaran v. Income Tax Officer & Anr. 2005 TaxPub(DT) 1866 (Ker-HC)
Applied Dhv Consultants Bv, In Re v. 2005 TaxPub(DT) 1741 (AAR)
Applied Mrs. Alpana Chinai v. Income Tax Officer 2004 TaxPub(DT) 1152 (Bom-HC)
Applied CIT v. Naresh Khattar (HUF) 2003 TaxPub(DT) 0987 (Del-HC)
Applied Commissioner of Wealth Tax v. Kodaikanal Club 2003 TaxPub(DT) 0882 (Mad-HC)
Followed CIT v. Mrs. Indira K.P. Singh 2003 TaxPub(DT) 0047 (Del-HC)
Followed CIT v. Late Gulshan Kumar Through Lr 2002 TaxPub(DT) 1374 (Del-HC)
Followed CIT v. Dr. Karni Singh 2002 TaxPub(DT) 0462 (Del-HC)
Followed CIT v. Smt. Sushila Devi 2002 TaxPub(DT) 0461 (Del-HC)
Applied Oxford University Press, Etc. v. CIT 2001 TaxPub(DT) 1065 (SC)
Followed CIT v. Ms. Sushila Mittal & Ors. 2001 TaxPub(DT) 0965 (Del-HC)
Applied Deputy CIT & Ors. v. Shaw Wallace & Co. Ltd. 2001 TaxPub(DT) 0810 (Cal-HC)
Followed CIT v. D.L.F. United Ltd. 2001 TaxPub(DT) 0611 (Del-HC)
Applied K. Inba Sagaran v. Assistant CIT 2001 TaxPub(DT) 0239 (Mad-HC)
Applied Dlf Universal Ltd. v. Appropriate Authority & Anr. Etc. 2000 TaxPub(DT) 1374 (SC)
Applied Mathai Mappila v. CIT 2000 TaxPub(DT) 0980 (Ker-HC)
Applied Uco Bank v. CIT 1999 TaxPub(DT) 1303 (SC)
Applied Vijay Hemant Finance & Estates Ltd. v. Income Tax Officer & Anr. 1999 TaxPub(DT) 1279 (Mad-HC)
Relied Britania Industries Ltd. v. Dy. CIT 1999 TaxPub(DT) 1008 (Cal-HC)
Followed CIT v. T.S. Srinivasan (Decd.) & Ors. 1999 TaxPub(DT) 0077 (Mad-HC)
Not followed Venugopala Constructions & Ors. v. Income Tax Officer & Anr. 1997 TaxPub(DT) 1074 (AP-HC)
Relied His Late Highness Maharana Shri Bhagwat Singhji of Mewar v. Income Tax Appellate Tribunal & Ors. 1997 TaxPub(DT) 0384 (Raj-HC)
Applied CIT v. M.K. Vaidya 1997 TaxPub(DT) 0037 (Karn-HC)
Relied Harshadkumar Natverlal Dalal v. Commissioner of Wealth Tax 1996 TaxPub(DT) 0543 (Guj-HC)
Followed G.C. Sen Gupta v. CIT 1996 TaxPub(DT) 0042 (Gau-HC)
Followed Commissioner of Gift Tax v. Elixir Plantations (P) Ltd. 1995 TaxPub(DT) 0759 (Ker-HC)
Followed CIT v. A.S. Jayakumar 1995 TaxPub(DT) 0702 (Mad-HC)
Explained Kerala Financial Corporation v. CIT 1994 TaxPub(DT) 1180 (SC)
Applied CIT v. A.N. Arunachalam 1994 TaxPub(DT) 0973 (Mad-HC)
Followed CIT v. Gemini Pictures Circuit (P) Ltd. 1994 TaxPub(DT) 0960 (Mad-HC)
Relied CIT v. Chandulal Venichand 1994 TaxPub(DT) 0917 (Guj-HC)
Distinguished Titanium Equipments & Anodes Mfg. Co. Ltd. v. Union of India & Ors. 1994 TaxPub(DT) 0770 (Mad-HC)
Followed CIT v. Smt. Nitiben Chamanlal Parekh 1994 TaxPub(DT) 0637 (Guj-HC)
Followed CIT v. Smt. Gira Sarabhai 1994 TaxPub(DT) 0631 (Guj-HC)
Followed CIT v. G.R. Kothari 1994 TaxPub(DT) 0448 (Guj-HC)
Relied Income Tax Officer & Others v. Santosh Kumar Dalmia 1994 TaxPub(DT) 0346 (Cal-HC)
Followed CIT v. Raja Narendra 1994 TaxPub(DT) 0259 (Raj-HC)
Followed CIT v. Mana G. Sarabhai 1993 TaxPub(DT) 1072 (Guj-HC)
Relied C.B. Gautam v. Union of India & Ors. 1993 TaxPub(DT) 0887 (SC)
Followed CIT v. Godavari Corpn. Ltd. 1993 TaxPub(DT) 0654 (SC)
Followed CIT v. Ganga Properties Ltd. 1993 TaxPub(DT) 0049 (Cal-HC)
Followed O. Thomas & Ors. v. CIT 1992 TaxPub(DT) 1253 (Ker-HC)
Followed Alice Oommen & Anr. v. CIT 1992 TaxPub(DT) 1131 (Ker-HC)
Applied CIT v. Mahajan International 1992 TaxPub(DT) 0538 (P&H-HC)
Followed CIT v. Smt. Sati K. Sippy & Ors. 1992 TaxPub(DT) 0473 (Bom-HC)
Distinguished M.P. Tewari v. Y.P. Chawla, Income Tax Officer & Ors. 1991 TaxPub(DT) 0852 (Del-HC)
Applied CIT v. Sudha Transports 1991 TaxPub(DT) 0347 (Mad-HC)
Relied Yogendra Chandra v. Commissioner of Wealth Tax 1991 TaxPub(DT) 0317 (HP-HC)
Relied Udharam Aildas Thadani & Ors. v. Inspecting Assistant Commissioner & Ors. 1990 TaxPub(DT) 1074 (Bom-HC)
Applied T. M. Mohan and Others v. Additional Agricultural Income-Tax Officer 1990 TaxPub(DT) 0743 (Karn-HC)
Distinguished CIT v. Central Bank of India Ltd. 1990 TaxPub(DT) 0532 (Bom-HC)
Followed CIT v. Ashoka Marketing Ltd. 1990 TaxPub(DT) 0353 (Cal-HC)
Applied CIT v. Kantikumar Sharma 1989 TaxPub(DT) 0686 (P&H-HC)
Applied CIT v. Jain Steel Rolling Mills 1989 TaxPub(DT) 0583 (P&H-HC)
Followed Raj Paul Oswal v. Commissioner of Wealth Tax 1988 TaxPub(DT) 0655 (P&H-HC)
Followed CIT v. Raja Vikramaditya Singh 1988 TaxPub(DT) 0253 (MP-HC)
Applied R.B. Shreeram Religious & Charitable Trust v. Cit 1988 TaxPub(DT) 0206 (Bom-HC)
Followed Dr. Mir Masood Ali v. CIT 1988 TaxPub(DT) 0192 (AP-HC)
Distinguished Himland Exports (Pvt.) Ltd. v. Income Tax Appellate Tribunal 1987 TaxPub(DT) 0877 (Del-HC)
Followed CIT v. Sundaram Industries Ltd. 1987 TaxPub(DT) 0245 (Mad-HC)
Applied N. Seenappa v. CIT 1987 TaxPub(DT) 0161 (Karn-HC)
Followed CIT v. Shivakami Co. (P) Ltd. 1986 TaxPub(DT) 1423 (SC)
Followed CIT v. C.C. Patel & I.C. Patel 1986 TaxPub(DT) 0943 (Bom-HC)
Followed Darshan Kumar Oswal v. CIT 1986 TaxPub(DT) 0693 (P&H-HC)
Followed CIT v. M. Nath 1986 TaxPub(DT) 0592 (Cal-HC)
Followed CIT v. Ishwar Dass Sharma 1986 TaxPub(DT) 0540 (Del-HC)
Followed CIT v. Jagdamba Charity Trust 1986 TaxPub(DT) 0522 (Del-HC)
Followed CIT v. Tibruz Mustafa Bilgen 1986 TaxPub(DT) 0157 (Mad-HC)
Relied CIT v. J.H. Gotla 1985 TaxPub(DT) 1344 (SC)
Followed CIT v. Pradyuman Kumar Kachhawa 1985 TaxPub(DT) 1185 (Raj-HC)
Followed Clan Line Steamers Ltd. v. Income Tax Officer & Ors. 1985 TaxPub(DT) 0977 (Cal-HC)
Followed CIT v. Anand Parkash Kapoor 1985 TaxPub(DT) 0537 (P&H-HC)
Applied Madanmohan Kishanlal v. CIT 1985 TaxPub(DT) 0506 (Guj-HC)
Followed CIT v. Sundaram Finance (P) Ltd. 1985 TaxPub(DT) 0326 (Mad-HC)
Applied Century Spg. & Mfg. Co. Ltd. v. P.M. Srivastava, Income Tax Officer & Ors. 1985 TaxPub(DT) 0277 (Bom-HC)
Applied CIT v. Balram Prasad 1984 TaxPub(DT) 1672 (All-HC)
Relied Reliance Jute Industries Ltd. v. Income Tax Officer & Ors. 1984 TaxPub(DT) 1335 (Cal-HC)
Followed L.B. Kharawala v. Income Tax Officer 1984 TaxPub(DT) 0405 (Guj-HC)
Followed CIT v. Ramkrishna Ramnath Properties (P) Ltd. 1984 TaxPub(DT) 0403 (Bom-HC)
Followed CIT v. Smt. Archana R. Dhanwatay 1984 TaxPub(DT) 0400 (Bom-HC)
Followed CIT v. Smt. Ushabai S. Dhanwatay 1984 TaxPub(DT) 0399 (Bom-HC)
Followed S.M.A. Siddique v. CIT 1984 TaxPub(DT) 0354 (Mad-HC)
Followed Brijmoni Devi & Ors. v. CIT 1983 TaxPub(DT) 0627 (Cal-HC)
Followed CIT v. A. Venkataraman & Ors. 1982 TaxPub(DT) 0980 (Mad-HC)
Followed Additional CIT v. Mrs. Avtar Mohan Singh 1982 TaxPub(DT) 0837 (Del-HC)
Relied on Sole Trustee, Loka Shikshana Trust v. CIT 1975 TaxPub(DT) 0344 (SC)
Reversed on Income Tax Officer & Anr. v. K.P. Varghese 1973 TaxPub(DT) 0267 (Ker-HC)
Relied on Ellerman Lines Ltd. v. CIT 1971 TaxPub(DT) 0401 (SC)
Relied on Navnit Lal C. Javeri v. K.K. Sen, Appellate Assistant CIT 1965 TaxPub(DT) 0212 (SC)
 
The Tax Publishers1981 TaxPub(DT) 0972 (SC) : (1981) 131 ITR 0597 : (1981) 024 CTR 0358 : (1981) 007 TAXMAN 0013

K.P. Varghese v. Income Tax Officer, Ernakulam & Anr.

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