CIT v. Mrs. Grace Collis & Ors.

Case Laws Analysis
Distinguished on Mylan Laboratories Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0961 (Hyd-Trib)
Followed on CIT v. Chand Ratan Bagri 2010 TaxPub(DT) 1355 (Del-HC)
Distinguished CIT v. Moped & Machines 2006 TaxPub(DT) 0686 (MP-HC)
Distinguished Divisional Manager, New India Assurance Co. Ltd. v. Income Tax Officer & Anr. 2005 TaxPub(DT) 1272 (Karn-HC)
Distinguished Neelamalai Agro Industries Ltd. v. CIT 2003 TaxPub(DT) 0430 (Mad-HC)
Reversed on Mrs. Grace Collis & Ors. v. CIT 1997 TaxPub(DT) 0438 (Ker-HC)
Disapproved on Vania Silk Mills (P) Ltd. v. CIT 1991 TaxPub(DT) 1542 (SC)
Distinguished on CIT v. Rasiklal Maneklal (HUF) 1989 TaxPub(DT) 1092 (SC)


The Tax PublishersCivil Appeal Nos. 4437 to 4445 of 1997 2001 TaxPub(DT) 1188 (SC) : (2001) 248 ITR 0323 : (2001) 166 CTR 0201 : (2001) 115 TAXMAN 0326 Commissioner of Income Tax v. Grace Collis & Ors. In the Supreme Court of IndiaS.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ. SUBSCRIBE FOR FULL CONTENT

Commissioner of Income Tax v. Grace Collis & Ors.