Case Laws Analysis Relied on Visalakshi Anandkumar v. Asstt. CIT 2020 TaxPub(DT) 4716 (Mad-HC) Followed on Pooja Ajmani v. ITO 2019 TaxPub(DT) 3301 (Del-Trib) Relied on Anip Rastogi v. ITO 2019 TaxPub(DT) 2722 (Del-Trib) Followed on Udit Kalra v. ITO 2019 TaxPub(DT) 2566 (Del-Trib) Relied on Kisaan Steels (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 0333 (Del-Trib) Relied on Dy. CIT v. Railtel Corporation of India Ltd. 2018 TaxPub(DT) 7707 (Del-Trib) Relied on Dy. CIT v. Mek Developers (P) Ltd. 2018 TaxPub(DT) 7103 (Del-Trib) Applied on Pr. CIT v. Chamundi Winery & Distillery 2018 TaxPub(DT) 6158 (Karn-HC) Relied on CIT v. Sushma S. Daga 2018 TaxPub(DT) 0768 (Bom-HC) Distinguished on Raj Kumar Baid v. ITO 2018 TaxPub(DT) 0495 (Jp-Trib) Review on Chandra N. Hingorani v. ITO 2017 TaxPub(DT) 5451 (Mum-Trib) Applied on Dy. CIT v. Kali BMH Systems (P) Ltd. 2017 TaxPub(DT) 4829 (Chen-Trib) Distinguished on ACIT (OSD) v. Deepakbhai N. Parikh 2017 TaxPub(DT) 4731 (Ahd-Trib) Relied on Usha Martin Ventures Ltd. v. DCIT 2016 TaxPub(DT) 2469 (Kol-Trib) Distinguished on CIT v. Monica India 2016 TaxPub(DT) 2322 (Bom-HC) Applied on CIT v. Abhinandan Investment Ltd. 2015 TaxPub(DT) 4893 (Del-HC) Applied on Nitin Chandrakant Desai v. ACIT 2015 TaxPub(DT) 4390 (Mum-Trib) Relied on Dy. CIT v. Gujarat Filaments Ltd. 2015 TaxPub(DT) 0422 (Guj-HC) Distinguished on Consolidated Finvest & Holdings Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4518 (Del-Trib) Applied on Dy. CIT v. Manjit Kumar 2014 TaxPub(DT) 3914 (Asr-Trib) Distinguished on Harjit Kaur v. Asstt. CIT 2014 TaxPub(DT) 2379 (P&H-HC) Distinguished on CIT v. Smt. Sumitra Devi 2014 TaxPub(DT) 1749 (Raj-HC) Relied on Sundaram Finance Ltd. v. Dy. CIT 2013 TaxPub(DT) 0297 (Mad-HC) Relied on Groupe Industrial Marcel Dassault & Ors. v. Director of IT 2012 TaxPub(DT) 0725 (AAR) Distinguished on Dheeraj Construction & Industries Ltd. v. CIT 2011 TaxPub(DT) 2076 (Cal-HC) Applied on CIT v. K. Streetlite Electric Corporation 2011 TaxPub(DT) 2045 (P&H-HC) Distinguished on Porrits & Spencer (Asia) Ltd. v. CIT 2010 TaxPub(DT) 1751 (P&H-HC) Distinguished on Asstt. CIT v. Kamal Kumar S. Agrawal (Indl.) & Ors. 2010 TaxPub(DT) 0632 (Nag-Trib) Relied on on CIT v. Punjab State Electricity Board 2010 TaxPub(DT) 0587 (P&H-HC) Distinguished on CIT v. Walfort Share & Stock Brokers (p) Ltd. 2009 TaxPub(DT) 0724 (Bom-HC) Applied on CIT v. Muthoot M. George Bankers 2008 TaxPub(DT) 1875 (Ker-HC) Relied on DLF Universal Ltd. v. Dy. CIT 2008 TaxPub(DT) 1837 (Del-Trib) Followed on CIT v. Paarel Imports & Exports (P) Ltd. 2008 TaxPub(DT) 1776 (Ker-HC) Applied Avasarala Automation Ltd. v. Joint CIT 2004 TaxPub(DT) 0951 (Karn-HC) Held per incuriam Union of India & Anr. v. Azadi Bachao Andolan & Anr. 2003 TaxPub(DT) 1429 (SC) Followed Union of India & Anr. v. Azadi Bachao Andolan & Anr. 2003 TaxPub(DT) 1429 (SC) Applied CIT v. Sanjeev Woollen Mills 2003 TaxPub(DT) 0818 (Bom-HC) Applied Twinstar Holdings Ltd. v. Anand Kedia, Deputy CIT & Ors. 2003 TaxPub(DT) 0639 (Bom-HC) Distinguished CIT v. Chloride India Ltd. 2002 TaxPub(DT) 1021 (Cal-HC) Applied CIT v. Shekhawati Rajputana Trading Co. (P) Ltd. 1999 TaxPub(DT) 0561 (Cal-HC) Followed Abdul Jamil & Ors. v. Secretary, Income Tax Department & Ors. 1998 TaxPub(DT) 1267 (Mad-HC) Distinguished CIT v. Smt. Joytsna Poddar 1998 TaxPub(DT) 1055 (Cal-HC) Explained Banyan & Berry v. CIT 1996 TaxPub(DT) 0767 (Guj-HC) Applied CIT v. S. Kannan 1994 TaxPub(DT) 1089 (Karn-HC) Relied Smt. Nayantara G. Agrawal v. CIT 1994 TaxPub(DT) 0551 (Bom-HC) Distinguished CIT v. Nandkishore Sakarlal (Indl) 1994 TaxPub(DT) 0432 (Guj-HC) Distinguished Fairdeal Trading Co. & Ors. v. Union of India & Ors. 1993 TaxPub(DT) 0939 (P&H-HC) Distinguished Ramjee Prasad Sahu & Ors. v. Union of India & Ors., Etc. 1993 TaxPub(DT) 0649 (Pat-HC) Applied M.V. Valliappan & Ors. v. CIT 1988 TaxPub(DT) 0927 (Mad-HC) Applied CIT v. Md. Warasat Hussain 1988 TaxPub(DT) 0606 (Pat-HC) Applied Neroth Oil Mills Company Limited v. CIT 1987 TaxPub(DT) 1108 (Ker-HC) Followed CIT v. Smt. Minal Rameshchandra 1987 TaxPub(DT) 0884 (Guj-HC) Relied Workmen, Associated Rubber Industry Ltd. v. Associated Rubber Industry Ltd. 1986 TaxPub(DT) 0815 (SC) Disapproved on CIT v. B.M. Kharwar 1969 TaxPub(DT) 0138 (SC) Overruled on CIT v. B.M. Kharwar 1969 TaxPub(DT) 0138 (SC) Overruled on CIT v. A. Raman & Co. 1968 TaxPub(DT) 0197 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1186 (SC) : (1985) 154 ITR 0148 : (1985) 047 CTR 0126 : (1985) 022 TAXMAN 0011Mcdowell and Co. Ltd. v. Commercial Tax Officer SUBSCRIBE FOR FULL CONTENT
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