Case Laws Analysis Relied on Swargamrut Dairy (P). Ltd. v. DCIT 2021 TaxPub(DT) 3338 (Mum-Trib) Supported in Jayant Packaging (P). Ltd. v. DCIT 2021 TaxPub(DT) 2309 (Chen-Trib) Relied on Suraj Stones Corporation Ltd. v. ITO 2021 TaxPub(DT) 1058 (Bang-Trib) Relied on Deem Roll Tech Ltd. v. DCIT 2021 TaxPub(DT) 0234 (Ahd-Trib) Relied on ACIT v. Brindavan Agencies (P) Ltd. 2021 TaxPub(DT) 0015 (Del-Trib) Relied on Dy. CIT v. Almega Paints (P) Ltd. 2020 TaxPub(DT) 5042 (Mum-Trib) Supported in Asstt. CIT v. EL Dorado Biotech (P) Ltd. 2020 TaxPub(DT) 4837 (Ahd-Trib) Relied on ACIT v. Bygging India (P) Ltd. 2020 TaxPub(DT) 4829 (Mum-Trib) Relied on Mani Square Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3121 (Kol-Trib) Relied on Nitin Raj Jain v. ITO 2019 TaxPub(DT) 8039 (Raj-HC) Relied on ITO v. Axisline Investment Consultants (P.) Ltd. 2019 TaxPub(DT) 6360 (Kol-Trib) Relied on ITO v. Paras Surti Products (P) Ltd. 2019 TaxPub(DT) 5394 (Kol-Trib) Relied on ACIT v. Anmol Stainless (P) Ltd. 2019 TaxPub(DT) 5239 (Kol-Trib) Relied on Peroorkada Service Co-operative Bank Ltd. v. ITO 2019 TaxPub(DT) 4900 (Coch-Trib) Relied on DCIT v. Bhaijee Commodities (P) Ltd. 2019 TaxPub(DT) 4598 (Del-Trib) Followed on Jitendra Jain v. ITO 2019 TaxPub(DT) 4326 (Kol-Trib) Relied on Kanchan Plywood Products (P) Ltd. v. ITO 2019 TaxPub(DT) 3200 (Kol-Trib) Relied on ITO v. Savera Towers (P) Ltd. 2019 TaxPub(DT) 1476 (Kol-Trib) Relied on ITO v. Delight Grih Nirman (P) Ltd. 2019 TaxPub(DT) 0091 (Kol-Trib) Relied on ITO v. Shlok Fashions (P) Ltd. 2018 TaxPub(DT) 7921 (Kol-Trib) Applied on ITO v. Splendour Villa Makers (P) Ltd. 2018 TaxPub(DT) 5942 (Kol-Trib) Referred on Asstt. CIT v. Mahavir Crimpers 2018 TaxPub(DT) 4855 (Ahd-Trib) Followed on Pr. CIT v. Interarch Estate (P) Ltd. 2018 TaxPub(DT) 4832 (Raj-HC) Referred on CIT v. Jalan Hard Coke Ltd. 2018 TaxPub(DT) 4687 (Raj-HC) Relied on Topline Buildtech Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 2066 (Del-Trib) Relied on Bhor Mal Dhansi Ram Ltd. v. ITO 2018 TaxPub(DT) 0919 (Del-Trib) Followed on ACIT v. TRN Energy (P) Ltd. & Vice-Versa 2018 TaxPub(DT) 0251 (Del-Trib) Relied on ACIT v. Elegant Security Services (P) Ltd. 2017 TaxPub(DT) 5584 (Del-Trib) Applied on ITO v. Shreedham Construction (P) Ltd. 2017 TaxPub(DT) 5155 (Mum-Trib) Followed on ITO v. AI Developer P. Ltd. 2016 TaxPub(DT) 1266 (Del-Trib) Distinguished on ACIT v. Prem Castings (P) Ltd. 2016 TaxPub(DT) 0004 (Del-Trib) Followed on Rashmikant M. Shah v. Asstt. CIT 2015 TaxPub(DT) 5135 (Mum-Trib) Distinguished on CIT v. Mihir Kanti Hazra 2015 TaxPub(DT) 3010 (Cal-HC) Followed on Viren Ahuja & Ors. v. Dy. CIT 2015 TaxPub(DT) 2368 (Mum-Trib) Followed on ITO v. Raj Rani 2015 TaxPub(DT) 0756 (Del-Trib) Followed on Om Prakash Gupta v. Income Tax Officer 2014 TaxPub(DT) 4870 (Jp-Trib) Relied on V. Ramaiah v. CIT 2014 TaxPub(DT) 2246 (Mad-HC) Relied on on CIT v. Morani Automotives (P.) Ltd. 2014 TaxPub(DT) 0493 (Raj-HC) Distinguished on Smt. Suman Gupta v. ITO 2012 TaxPub(DT) 2818 (Agra-Trib) Followed on Abhik Jain v. ITO 2012 TaxPub(DT) 2695 (Del-Trib) Relied on Sarjan Corporation v. Asstt. CIT 2012 TaxPub(DT) 1948 (Ahd-Trib) Relied on Smt. Amita Devi Sanganeria v. Asstt. CIT 2011 TaxPub(DT) 0525 (Gau-Trib) Distinguished on Lakhani Labhubhai Dharmashi Bhai & Ors. v. ITO 2011 TaxPub(DT) 0267 (Ahd-Trib) Applied on CIT v. Kishori Lal Construction Ltd. 2010 TaxPub(DT) 1240 (Del-HC) Relied on Kalyan Memorial & Charitable Trust v. Asstt. CIT 2009 TaxPub(DT) 1908 (Agra-Trib) Applied on Asstt. CIT v. J.R. Solvent Industries (P) Ltd. 2009 TaxPub(DT) 0992 (Chd-Trib) Distinguished on ITO v. Naveen Kumar Agarwal 2008 TaxPub(DT) 2160 (Del-Trib) Relied Pritam Daftary v. CIT 2006 TaxPub(DT) 0246 (Cal-HC) Applied CIT v. Shree Barkha Synthetics Ltd. 2004 TaxPub(DT) 0620 (Raj-HC) Distinguished Digvijay Chemicals Ltd. v. Assistant CIT 2001 TaxPub(DT) 0922 (All-HC) Relied CIT v. Ramesh Malik 1996 TaxPub(DT) 0718 (MP-HC) Relied CIT v. Sri Krishna (P) Ltd. 1992 TaxPub(DT) 0128 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1986 TaxPub(DT) 1425 (SC) : (1986) 159 ITR 0078 : (1986) 052 CTR 0138 : (1986) 025 TAXMAN 0080Commissioner of Income-Tax, Orissa v. Orissa Corporation P. Ltd. SUBSCRIBE FOR FULL CONTENT