Case Laws Analysis Followed on Dy. CIT v. Repco Home Finance (P) Ltd. 2020 TaxPub(DT) 2537 (Chen-Trib) Followed on BIR Hotels (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 5182 (All-HC) Referred on Asstt. CIT v. Madurai Power Corporation (P) Ltd. 2018 TaxPub(DT) 3775 (Hyd-Trib) Followed on Saraf Export v. ACIT 2017 TaxPub(DT) 5611 (Jp-Trib) Distinguished on ITO v. Electronic Controls & Discharge Systems (P.) Ltd. 2017 TaxPub(DT) 5067 (Coch-Trib) Relied on CIT v. Kishan Discretionary Family Trust 2016 TaxPub(DT) 3580 (Guj-HC) Applied on Asstt. CIT v. K.M. Enterprises 2016 TaxPub(DT) 3394 (Ahd-Trib) Applied on Gruh Finance Ltd. v. Asstt. CIT 2015 TaxPub(DT) 5600 (Ahd-Trib) Distinguished on Dy. CIT v. Madurai Power Corporation (P) Ltd. 2015 TaxPub(DT) 3603 (Hyd-Trib) Followed on CIT v. H.M. Steels Ltd. 2015 TaxPub(DT) 3217 (P&H-HC) Followed on Continental Foundation Joint Venture & Ors. v. Asstt. CIT & Ors. 2015 TaxPub(DT) 2684 (Del-Trib) Relied on Asstt. CIT v. S.K. International (Export) Co. 2015 TaxPub(DT) 0687 (Mum-Trib) Followed on ADCI DYE Chem (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0398 (Guj-HC) Applied on Apollo Tyres Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2378 (Coch-Trib) Relied on CIT v. Khattri Perfumers (P.) Ltd. 2013 TaxPub(DT) 2747 (All-HC) Relied on CIT & Anr. v. Garniwal Exports (P.) Ltd. 2013 TaxPub(DT) 2091 (Karn-HC) Applied on Convergys India Services (P.) Ltd. v. Dy. CIT 2012 TaxPub(DT) 0722 (Del-Trib) Applied on CIT v. Maharani Packaging (P) Ltd. 2011 TaxPub(DT) 1659 (HP-HC) Applied on CIT v. Gheria Oil Gramudyog Workers Welfare Association 2011 TaxPub(DT) 0099 (HP-HC) Followed on CIT v. Jaswand Sons 2010 TaxPub(DT) 2279 (P&H-HC) Applied on Supriya Gill v. CIT 2010 TaxPub(DT) 2026 (HP-HC) Relied on MKR Frozen Food Exports Ltd. v. ITO 2010 TaxPub(DT) 1653 (Del-Trib) Applied on Grasim Industries Ltd. v ACIT 2010 TaxPub(DT) 1510 (Mum-Trib) Applied on Shree Balaji Alloys v. ITO 2010 TaxPub(DT) 1057 (Asr-Trib) Applied on Janak Raj Bansal v. CIT 2010 TaxPub(DT) 1052 (HP-HC) Applied on CIT v. Kiran Enterprises 2010 TaxPub(DT) 0854 (HP-HC) Followed on CIT v. Kiran Enterprises 2010 TaxPub(DT) 0854 (HP-HC) Applied on ITO v. Basic Jewellery (I) (P) Ltd. 2009 TaxPub(DT) 1211 (Mum-Trib) Distinguished on CIT v. Dharam Pal Prem Chand Ltd. 2009 TaxPub(DT) 1097 (Del-HC) Followed on Indus Cosmecuticals v. Dy. CIT 2009 TaxPub(DT) 0889 (Chd-Trib) Distinguished on Indus Cosmecuticals v. Dy. CIT 2009 TaxPub(DT) 0889 (Chd-Trib) Relied on Sony India (P) Ltd. v. Dy. CIT 2009 TaxPub(DT) 0886 (Del-Trib) Relied on Raj Oversease v. CIT 2009 TaxPub(DT) 0839 (P&H-HC) Distinguished on Saraf Seasoning Udyog v. ITO 2009 TaxPub(DT) 0766 (Raj-HC) Applied on Dy. CIT v. Arat Electro Chemicals Ltd. 2009 TaxPub(DT) 0589 (Guj-HC) Distinguished on Asstt. CIT v. Biotech Medicals (P) Ltd. 2009 TaxPub(DT) 0428 (Hyd-Trib) Distinguished on ITO v. Bothra International 2008 TaxPub(DT) 2097 (Jod-Trib) Followed on Newgen Software Technologies Ltd. v. Asstt. CIT 2008 TaxPub(DT) 1968 (Del-Trib) Relied on CIT v. Alpine solvex ltd. 2008 TaxPub(DT) 1513 (MP-HC) Distinguished on Hindustan Gum & Chemicals Ltd. v. ITO 2008 TaxPub(DT) 1402 (Kol-Trib) Relied Nahar Exports Ltd. v. CIT 2007 TaxPub(DT) 0365 (P&H-HC) Applied CIT v. J.B. Exports Ltd. 2006 TaxPub(DT) 1074 (Del-HC) Relied CIT v. Himalaya Cutlery Works 2006 TaxPub(DT) 0528 (All-HC) Applied National Fertilizers Ltd., In Re v. 2005 TaxPub(DT) 0799 (AAR) Relied National Fertilizers Ltd., In Re v. 2005 TaxPub(DT) 0799 (AAR) Applied CIT v. Ritesh Industries Ltd. 2005 TaxPub(DT) 0684 (Del-HC) Relied CIT v. Khemka Container (P) Ltd. 2005 TaxPub(DT) 0542 (P&H-HC) Relied D.P. Agrawal v. CIT 2005 TaxPub(DT) 0242 (MP-HC) Applied CIT v. India Gelatine & Chemicals Ltd. 2005 TaxPub(DT) 0212 (Guj-HC) Applied CIT v. Viswanathan & Co. 2003 TaxPub(DT) 0570 (Mad-HC) Applied CIT v. Menon Impex (P) Ltd. 2003 TaxPub(DT) 0454 (Mad-HC) Distinguished CIT v. Quantas Airways Ltd. 2002 TaxPub(DT) 1364 (Del-HC) Distinguished CIT & Anr. v. Banaras House Ltd. 2001 TaxPub(DT) 0592 (Del-HC) Applied CIT v. K.K. Doshi & Co. 2000 TaxPub(DT) 1496 (Bom-HC) Applied CIT v. Andaman Timber Industries Ltd. 2000 TaxPub(DT) 1151 (Cal-HC) Reversed on Sterling Foods v. CIT 1991 TaxPub(DT) 0812 (Karn-HC) Approved on Sterling Foods v. CIT 1984 TaxPub(DT) 1540 (Karn-HC) Impliedly overruled on CIT v. Wheel and Rim Company of India Ltd. 1977 TaxPub(DT) 0643 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 2390 & 2391 of 19961999 TaxPub(DT) 1271 (SC) : (1999) 237 ITR 0579 : (1999) 153 CTR 0439 : (1999) 104 TAXMAN 0204CIT v. Sterling foodINCOME TAX SUBSCRIBE FOR FULL CONTENT
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