Case Laws Analysis
Relied on DCIT v. CVM Jewels (P) Ltd. 2020 TaxPub(DT) 4834 (Ahd-Trib)
Relied on Visalakshi Anandkumar v. Asstt. CIT 2020 TaxPub(DT) 4716 (Mad-HC)
Followed on CIT v. Serum Institute of India Ltd. 2018 TaxPub(DT) 8161 (Bom-HC)
Applied on Pr. CIT v. Chamundi Winery & Distillery 2018 TaxPub(DT) 6158 (Karn-HC)
Referred on Emmsons International Ltd. v. Dy. CIT 2018 TaxPub(DT) 4865 (Del-Trib)
Referred on Supermax Personal Care Pvt. Ltd. v. ACIT (Ltu.) 2018 TaxPub(DT) 2843 (Mum-Trib)
Relied on on ITO v. Sichuan Fortune Projects Management Ltd. 2018 TaxPub(DT) 2161 (Ahd-Trib)
Relied on ITO v. Sichuan Fortune Projects Management Ltd. 2018 TaxPub(DT) 2161 (Ahd-Trib)
Followed on Dy. CIT v. Incent Tours (P) Ltd. 2017 TaxPub(DT) 1198 (Del-Trib)
Relied on Spectrum Power Generation Ltd. v. Asstt. CIT 2017 TaxPub(DT) 0201 (Hyd-Trib)
Relied on Quick Flight Ltd. v. ITO (IT) 2017 TaxPub(DT) 0070 (Ahd-Trib)
Relied on CIT v. Abhinandan Investment Ltd. 2015 TaxPub(DT) 4893 (Del-HC)
Relied on Teletube Electronics Ltd. v. CIT 2015 TaxPub(DT) 3762 (Del-HC)
Relied on Blue Star Infotech Ltd. v. Asstt. CIT 2015 TaxPub(DT) 2459 (Mum-Trib)
Followed on Consolidated Finvest & Holdings Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4518 (Del-Trib)
Relied on Davanam Jewellers (P) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4434 (Bang-Trib)
Distinguished on Harjit Kaur v. Asstt. CIT 2014 TaxPub(DT) 2379 (P&H-HC)
Applied on Global One India (P) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2029 (Del-Trib)
Followed on CIT v. Special Prints Ltd. 2013 TaxPub(DT) 1663 (Guj-HC)
Relied on APL Co. Pvt. Ltd. v. Dy. DIT 2013 TaxPub(DT) 1546 (Mum-Trib)
Relied on Sundaram Finance Ltd. v. Dy. CIT 2013 TaxPub(DT) 0297 (Mad-HC)
Relied on Asstt. Director of IT (International Taxation) v. Maersk Line U.K. Ltd. 2012 TaxPub(DT) 3047 (Kol-Trib)
Followed on In re, Armstrong World Industries Mauritius Multiconsult Ltd. 2012 TaxPub(DT) 2865 (AAR)
Followed on Additional Director of IT (International Taxation) v. Til Team Telecom International (P) Ltd. 2011 TaxPub(DT) 2005 (Mum-Trib)
Distinguished on Aditya Birla Nuvo Limited & Ors. v. Dy. Director of IT & Ors. 2011 TaxPub(DT) 1498 (Bom-HC)
Relied on CIT v. Oberoi Hotels (P) Ltd. 2011 TaxPub(DT) 1051 (Cal-HC)
Relied on In re, D.B. Zwirn Mauritius Trading No. 2 Ltd. 2011 TaxPub(DT) 1038 (AAR)
Applied on Cray Research India Ltd. v. Jt. CIT 2011 TaxPub(DT) 0586 (Del-Trib)
Applied on Asstt. CIT v. TVS Motors Company Ltd. 2011 TaxPub(DT) 0041 (Chen-Trib)
Relied on Porrits & Spencer (Asia) Ltd. v. CIT 2010 TaxPub(DT) 1751 (P&H-HC)
Relied on on CIT v. Punjab State Electricity Board 2010 TaxPub(DT) 0587 (P&H-HC)
Relied on Asstt. Director of Income-tax (International Taxation) (1) v. Delta Airlines Inc. 2010 TaxPub(DT) 0214 (Mum-Trib)
Relied on In Re, Canoro Resources Ltd. 2009 TaxPub(DT) 1671 (AAR)
Applied on Daimlerchrysler India (P) Ltd. v. Dy. CIT 2009 TaxPub(DT) 1349 (Pune-Trib)
Followed on Kanwaljit Singh v. Asstt. CIT 2009 TaxPub(DT) 1315 (Del-Trib)
Relied on CIT V. Siemens Aktiongesellschaft 2009 TaxPub(DT) 1060 (Bom-HC)
Distinguished on Pramila Estates (P) Ltd. v. ITO 2009 TaxPub(DT) 1033 (Mum-Trib)
Relied on CIT v. Walfort Share & Stock Brokers (p) Ltd. 2009 TaxPub(DT) 0724 (Bom-HC)
Applied on CIT v. Walfort Share & Stock Brokers (p) Ltd. 2009 TaxPub(DT) 0724 (Bom-HC)
Followed on LG Cable Ltd. v. Dy. Director of Income-tax (International Taxation) 2009 TaxPub(DT) 0722 (Del-Trib)
Relied on Dy. Director of Income-tax (International Taxation) v. Balaji Shipping (UK) Ltd. 2008 TaxPub(DT) 2218 (Mum-Trib)
Applied on ITO v. Bothra International 2008 TaxPub(DT) 2097 (Jod-Trib)
Relied on DLF Universal Ltd. v. Dy. CIT 2008 TaxPub(DT) 1837 (Del-Trib)
Applied P.R. Prabhakar v. CIT 2006 TaxPub(DT) 1754 (SC)
Applied CIT v. Mrs. Sarita P. Shirke & Anr. 2006 TaxPub(DT) 0610 (Bom-HC)
Applied CIT v. Mrs. Sarita P. Shirke & Anr. 2006 TaxPub(DT) 0609 (Bom-HC)
Applied CIT v. Aditya Chemicals Ltd. & Ors. 2006 TaxPub(DT) 0594 (Del-HC)
Distinguished Sedco Forex International Inc. v. CIT 2006 TaxPub(DT) 0571 (Uttarakhand-HC)
Applied Dhv Consultants Bv, In Re v. 2005 TaxPub(DT) 1741 (AAR)
Applied Abdul Razak A. Meman, In Re v. 2005 TaxPub(DT) 1596 (AAR)
Applied Nitin P. Shah Alias Modi v. Deputy CIT 2005 TaxPub(DT) 1124 (Guj-HC)
Applied Emmerich Jaegar v. CIT 2005 TaxPub(DT) 0986 (Guj-HC)
Applied Jaswant Singh Bambha v. Central Board of Direct Taxes & Ors. 2005 TaxPub(DT) 0850 (P&H-HC)
Applied Emirates Fertilizer Trading Company Wll, In Re v. 2005 TaxPub(DT) 0817 (AAR)
Relied Industrial Development Corporation of Orissa Ltd. v. CIT 2004 TaxPub(DT) 1497 (Ori-HC)
Applied CIT v. George Williamson (Assam) Ltd. 2004 TaxPub(DT) 1164 (Gau-HC)
Set aside on Shiva Kant Jha v. Union of India & Ors. 2002 TaxPub(DT) 1414 (Del-HC)
Approved on Leonhardt Andra Und Partner Gmbh v. CIT 2001 TaxPub(DT) 0938 (Cal-HC)
Impliedly overruled on Cyril Eugene Pereira, In Re v. 1999 TaxPub(DT) 1308 (AAR)
Approved on Banyan & Berry v. CIT 1996 TaxPub(DT) 0767 (Guj-HC)
Approved on Arabian Express Line Ltd. of United Kingdom & Ors. v. Union of India 1995 TaxPub(DT) 0334 (Guj-HC)
Impliedly approved on CIT v. Supreme Constructions Co. 1995 TaxPub(DT) 0285 (AP-HC)
Approved on CIT v. R.M. Muthaiah 1993 TaxPub(DT) 0965 (Karn-HC)
Approved on CIT v. Davy Ashmore India Ltd. 1991 TaxPub(DT) 0903 (Cal-HC)
Approved on M.V. Valliappan & Ors. v. CIT 1988 TaxPub(DT) 0927 (Mad-HC)
Followed on Mcdowell & Co. Ltd. v. Commercial Tax Officer 1985 TaxPub(DT) 1186 (SC)
Held per incuriam on Mcdowell & Co. Ltd. v. Commercial Tax Officer 1985 TaxPub(DT) 1186 (SC)
Approved on CIT v. Visakhapatnam Port Trust 1983 TaxPub(DT) 1556 (AP-HC)
Followed on CIT v. A. Raman & Co. 1968 TaxPub(DT) 0197 (SC)
 
The Tax Publishers2003 TaxPub(DT) 1429 (SC) : (2003) 263 ITR 0706 : (2003) 184 CTR 0450 : (2003) 132 TAXMAN 0373

 

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