Case Laws Analysis Distinguished on Meja Urja Nigam (P) Ltd. v. ITO 2021 TaxPub(DT) 1424 (All-Trib) Applied on Meja Urja Nigam (P) Ltd. v. ITO 2021 TaxPub(DT) 0681 (All-Trib) Followed on Jt. CIT v. Karnataka Road Development Corporation Ltd. & Ors. 2020 TaxPub(DT) 5458 (Bang-Trib) Relied on Dy. CIT v. Brahmaputra Cracker & Polymer Ltd. 2020 TaxPub(DT) 4476 (Kol-Trib) Relied on Express Infrastructures (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4158 (Mad-HC) Followed on ACIT v. Essar Power Orrisa Ltd. 2019 TaxPub(DT) 7532 (Mum-Trib) Relied on India Metal One Steel Plate Processing (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5204 (Mad-HC) Relied on ACIT v. Tata Power Company Ltd. 2019 TaxPub(DT) 3775 (Mum-Trib) Followed on Pr. CIT. M. Pallonji Shipping (P.) Ltd. 2019 TaxPub(DT) 1818 (Bom-HC) Followed on Pr. CIT v. Coastal Gujarat Power Ltd. 2019 TaxPub(DT) 1744 (Bom-HC) Followed on MJSJ Coal Ltd. v. ITO 2018 TaxPub(DT) 5912 (Ctk-Trib) Relied on Arul Mariammal Textiles Ltd. v. Asstt. CIT 2018 TaxPub(DT) 5634 (Mad-HC) Applied on Shristi Hotel (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 5344 (Kol-Trib) Relied on Bharath Coal Chemicals Ltd. v. ITO 2017 TaxPub(DT) 2058 (Chen-Trib) Relied on ITO v. Bank Note Paper Mill India (P) Ltd. 2017 TaxPub(DT) 1292 (Bang-Trib) Relied on DLF Southern Towns (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 3865 (Del-Trib) Distinguished on Dy. CIT v. Hari Orgochem (P) Ltd. 2015 TaxPub(DT) 3409 (Guj-HC) Followed on Continental Foundation Joint Venture & Ors. v. Asstt. CIT & Ors. 2015 TaxPub(DT) 2684 (Del-Trib) Followed on CIT v. Accession Buildwell (P) Ltd. 2015 TaxPub(DT) 2170 (Del-HC) Followed on Samar Estate (P) Ltd. v. ITO 2015 TaxPub(DT) 2150 (Chd-Trib) Distinguished on CIT v. Indian Vaccines Corporation Ltd. 2014 TaxPub(DT) 1576 (Del-HC) Followed on Essar Oil Ltd. v. Addl. CIT 2013 TaxPub(DT) 2798 (Mum-Trib) Relied on CIT v. Sasan Power Ltd. 2013 TaxPub(DT) 1836 (Del-HC) Relied on Bharat Oman Refineries Ltd. v. DCIT 2013 TaxPub(DT) 1326 (Ind-Trib) Relied on CIT v. Jaypee DSP Ventures Ltd. 2011 TaxPub(DT) 0972 (Del-HC) Applied on Dy. CIT v. Energy Infrastructure India Ltd. 2011 TaxPub(DT) 0796 (Del-Trib) Followed on CIT v. Arihant Threads Ltd. 2011 TaxPub(DT) 0526 (P&H-HC) Distinguished on Whistling Woods International Ltd. v. ITO 2011 TaxPub(DT) 0304 (Mum-Trib) Distinguished on CIT & Anr. v. United Breweries Ltd. 2010 TaxPub(DT) 1300 (Karn-HC) Followed on Mangalore Refinery & Petrochemicals Ltd. v. Asstt. CIT 2010 TaxPub(DT) 0347 (Mum-Trib) Followed on CIT & Anr. v. Tehri Hydro Development Corporation 2009 TaxPub(DT) 1838 (Uttarakhand-HC) Applied on Shapoorji Pallonji Power Co. Ltd. v. ITO 2009 TaxPub(DT) 1665 (Mum-Trib) Relied on Indian Oil Panipat Power Consortium Ltd. v. ITO 2009 TaxPub(DT) 1494 (Del-HC) Distinguished on CIT v. Lok Holdings 2009 TaxPub(DT) 0268 (Bom-HC) Followed CIT v. Koshika Telecom Ltd. 2006 TaxPub(DT) 1348 (Del-HC) Followed Chandpur Sugar Co. Ltd. v. CIT 2006 TaxPub(DT) 0101 (All-HC) Applied Consolidated Fibres & Chemicals Ltd. v. CIT 2005 TaxPub(DT) 0974 (Cal-HC) Distinguished CIT v. C.L. Gupta & Sons 2003 TaxPub(DT) 0718 (All-HC) Followed Bongaigaon Refinery & Petrochemicals Ltd. v. CIT 2001 TaxPub(DT) 1536 (SC) Followed CIT v. Karnataka Power Corporation 2001 TaxPub(DT) 0524 (SC) Applied Anup Engineering Ltd. v. CIT 2001 TaxPub(DT) 0487 (Guj-HC) Applied CIT v. Karnal Co-Operative Sugar Mills Ltd. 2000 TaxPub(DT) 0625 (SC) Distinguished on Tuticorin Alkali Chemicals & Fertilizers Ltd. v. CIT 1997 TaxPub(DT) 1304 (SC) Applied on Godhra Electricity Co. Ltd. v. CIT 1997 TaxPub(DT) 1198 (SC) Affirmed on Bokaro Steel Ltd. v. CIT 1988 TaxPub(DT) 0714 (Pat-HC) Affirmed on CIT v. Bokaro Steel Ltd. 1988 TaxPub(DT) 0497 (Pat-HC) Approved on Additional CIT v. Indian Drugs & Pharmaceuticals Ltd. 1983 TaxPub(DT) 0429 (Del-HC) Applied on Challapalli Sugars Ltd. v. CIT 1975 TaxPub(DT) 0275 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 2544-45 of 1988* and 642-48 of 1989**1999 TaxPub(DT) 1094 (SC) : (1999) 236 ITR 0315 : (1999) 151 CTR 0276 : (1999) 102 TAXMAN 0094CIT v. Bokaro Steel Ltd. SUBSCRIBE FOR FULL CONTENT
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