Case Laws Analysis Followed on Sundaram Non-Conventional Energy Systems Ltd. v. Asstt. CIT 2021 TaxPub(DT) 4656 (Mad-HC) Relied on Fattesinghrao Naik (APPA) v. ITO 2019 TaxPub(DT) 6806 (Pune-Trib) Followed on Stewart Holl (India) Ltd. v. Dy. CIT 2018 TaxPub(DT) 1781 (Kol-Trib) Referred on ACIT v. Amrit Hatcheries (P) Ltd. 2018 TaxPub(DT) 1024 (Kol-Trib) Relied on CIT v. ITC Ltd. 2016 TaxPub(DT) 4022 (SC) Followed on Asstt. CIT v. Anandamoy Das 2015 TaxPub(DT) 3236 (Kol-Trib) Relied on K.L. Concast (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 1532 (Del-Trib) Followed on Asstt. CIT v. Ekta Sankalp Developers 2015 TaxPub(DT) 1145 (Mum-Trib) Relied on Tirupati LPG Industries Ltd. v. Dy. CIT 2014 TaxPub(DT) 4266 (Del-Trib) Followed on CIT v. Heartland Delhi Transcription Services (P) Ltd. 2014 TaxPub(DT) 3669 (Del-HC) Distinguished on Saffire Garments v. ITO 2013 TaxPub(DT) 0290 (Rkt-Trib) Distinguished on Synergies Casting Ltd. v. Dy. CIT 2011 TaxPub(DT) 1771 (Hyd-Trib) Applied on DCIT v. Choice Sanitaryware Industries 2011 TaxPub(DT) 1566 (Rkt Trib) Distinguished on I.C.I. India Ltd. v. CIT & Anr. 2011 TaxPub(DT) 1006 (Cal-HC) Applied on B.K. Pate Enterprises v. Dy. CIT 2009 TaxPub(DT) 1765 (Pune-Trib) Applied on Asstt. CIT v. Shiv Agrevo Ltd. 2009 TaxPub(DT) 1447 (Jp-Trib) Relied on Indus Cosmecuticals v. Dy. CIT 2009 TaxPub(DT) 0889 (Chd-Trib) Relied on Dy. CIT v. Manglam Arts 2009 TaxPub(DT) 0582 (Jp-Trib) Applied on ITO v. Air Developers 2009 TaxPub(DT) 0535 (Nag-Trib) Applied on Dy. CIT v. Brigade Enterprises (P) Ltd. 2008 TaxPub(DT) 2258 (Bang-Trib) Applied on Asstt. CIT v. Maithan Smelters Ltd. 2008 TaxPub(DT) 1580 (Kol-Trib) Applied on M. Vijaya Kumar V. ITO 2008 TaxPub(DT) 1533 (Bang-Trib) Applied CIT v. Sultan & Sons Rice Mill 2005 TaxPub(DT) 0885 (All-HC) Distinguished CIT v. Orissa Cement Ltd. 2002 TaxPub(DT) 1000 (Del-HC) Applied CIT v. Gujarat State Fertilizers Co. Ltd. 2001 TaxPub(DT) 0586 (Guj-HC) Followed CIT v. Subramanian & Co. 1999 TaxPub(DT) 0471 (Mad-HC) Followed CIT v. Nayyars Minerals Export (P) Ltd. 1998 TaxPub(DT) 0339 (HP-HC) Relied Kerala State Cashew Development Corporation v. CIT 1994 TaxPub(DT) 0298 (Ker-HC) Approved on Capsulation Services (P) Ltd. v. CIT 1973 TaxPub(DT) 0366 (Bom-HC) Partly Approved and Disapproved on Capsulation Services (P) Ltd. v. CIT 1973 TaxPub(DT) 0366 (Bom-HC) Partly Approved on Phagoo Mal Sant Ram v. CIT 1969 TaxPub(DT) 0371 (P&H-HC) Approved on Phagoo Mal Sant Ram v. CIT 1969 TaxPub(DT) 0371 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 1211 of 19821992 TaxPub(DT) 1271 (SC) : (1992) 196 ITR 0188 : (1992) 104 CTR 0116 : (1992) 062 TAXMAN 0480Bajaj Tempo Ltd. v. CITINCOME TAX SUBSCRIBE FOR FULL CONTENT
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