Case Laws Analysis Applied on Ansal Housing & Construction Ltd. v. CIT 2016 TaxPub(DT) 4659 (SC) Followed on CIT v. Panachayil Industries 2014 TaxPub(DT) 1571 (Ker-HC) Distinguished on Puttur Petro Products (P.) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 0084 (Karn-HC) Relied on Dy. CIT v. R. Benjamin Cherian 2011 TaxPub(DT) 2087 (Chen-Trib) Applied on Midas Polymer Compounds (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0739 (Ker-HC) Distinguished on Steelfab Building Systems v. ITO 2010 TaxPub(DT) 2160 (Mum-Trib) Applied on CIT v. Punjab Chemi. Plants Ltd. 2010 TaxPub(DT) 2101 (P&H-HC) Applied on ITO v. Arihant Tiles & Marbles (P) Ltd. 2010 TaxPub(DT) 1098 (SC) Applied on Kwal Pro Exports v. ITO 2009 TaxPub(DT) 1768 (Jod-Trib) Applied on CIT v. Indian Railway Construction Co. Ltd. 2009 TaxPub(DT) 1684 (Del-HC) Applied on Ramit Kumar Sharma, In re 2009 TaxPub(DT) 1374 (AAR) Relied on Vijay Ship Breaking Corpn. & Ors. v. CIT 2009 TaxPub(DT) 0913 (SC) Applied on CIT v. Raja Towers (P) Ltd. 2008 TaxPub(DT) 0022 (Del-HC) Relied CIT v. Taj Fire Works Industries 2007 TaxPub(DT) 0340 (Mad-HC) Applied CIT v. Pankaj Jain 2006 TaxPub(DT) 1064 (J&H-HC) Applied D.D. Shah & Brothers v. Union of India & Anr. 2006 TaxPub(DT) 0559 (Raj-HC) Applied CIT v. Shiv Oil and Dal Mill 2006 TaxPub(DT) 0435 (All-HC) Distinguished CIT v. Sultan & Sons Rice Mill 2005 TaxPub(DT) 0885 (All-HC) Applied CIT v. Sesa Goa Ltd. 2004 TaxPub(DT) 1921 (SC) Applied CIT v. Munak Engineers (P) Ltd. 2004 TaxPub(DT) 1357 (P&H-HC) Followed CIT v. Popular Automobiles Ltd. 2004 TaxPub(DT) 0495 (Ker-HC) Applied Shankaranarayana Construction Co. & Ors. v. State of Karnataka 2004 TaxPub(DT) 0034 (Karn-HC) Relied CIT v. Vijay Ship Breaking Corpn. & Ors. 2003 TaxPub(DT) 1123 (Guj-HC) Applied CIT v. Pooshya Exports (P) Ltd. 2003 TaxPub(DT) 0705 (Mad-HC) Followed CIT v. Bhasin Construction Co. (P) Ltd. 2002 TaxPub(DT) 1554 (All-HC) Followed CIT v. Vishal Builders (P) Ltd. 2002 TaxPub(DT) 1012 (Del-HC) Followed CIT v. Mewara Construction 2002 TaxPub(DT) 0543 (MP-HC) Followed CIT v. Megaska International (India) (P) Ltd. 2002 TaxPub(DT) 0542 (Del-HC) Relied CIT v. Down Town Hospital Ltd. 2001 TaxPub(DT) 1566 (Gau-HC) Applied Ship Scrap Traders & Ors. v. CIT 2001 TaxPub(DT) 1383 (Bom-HC) Distinguished Dy. CIT v. Mysore Minerals Ltd. 2001 TaxPub(DT) 0913 (Karn-HC) Applied CIT v. Freezeking Industries (P) Ltd. 2001 TaxPub(DT) 0890 (Del-HC) Applied Indian Hotels Co. Ltd. & Ors. v. Income Tax Officer & Ors. 2000 TaxPub(DT) 1502 (SC) Distinguished CIT v. N. Venkatraman 2000 TaxPub(DT) 1250 (Mad-HC) Followed CIT v. Asian Techs Ltd. 2000 TaxPub(DT) 0926 (Ker-HC) Followed CIT v. Geo Tech Foundations & Constructions 2000 TaxPub(DT) 0873 (Ker-HC) Applied CIT v. Babcock & Wilcox of India Ltd. 2000 TaxPub(DT) 0803 (Cal-HC) Applied CIT v. Comp-Help Services (P) Ltd. 2000 TaxPub(DT) 0383 (Mad-HC) Distinguished K.S. Venkatraman & Co. (P) Ltd. v. CIT 2000 TaxPub(DT) 0314 (Mad-HC) Followed CIT v. Sivam & Co. 2000 TaxPub(DT) 0116 (Mad-HC) Followed CIT v. M.S.J. Construction (P) Ltd. 2000 TaxPub(DT) 0033 (MP-HC) Followed CIT v. Anupchand & Co. 1999 TaxPub(DT) 1333 (MP-HC) Applied CIT v. R. Shroff Consultants (P) Ltd. 1999 TaxPub(DT) 1282 (Bom-HC) Distinguished CIT v. Bharath Sea Foods 1999 TaxPub(DT) 1120 (Ker-HC) Followed CIT v. Shah Construction Co. Ltd. 1999 TaxPub(DT) 1026 (Bom-HC) Followed CIT v. G. Harishchandra Reddy & Co. 1999 TaxPub(DT) 0883 (Mad-HC) Relied CIT v. Madurai Pandian Engineering Corporation Ltd. 1999 TaxPub(DT) 0469 (Mad-HC) Followed CIT v. V. Ganesan 1999 TaxPub(DT) 0355 (Mad-HC) Followed CIT v. Sunidhi Properties 1998 TaxPub(DT) 1013 (Cal-HC) Followed Bhagat Construction Co. (P) Ltd. v. CIT 1998 TaxPub(DT) 0829 (Del-HC) Followed CIT v. Bakhtawar Singh Balkishan 1998 TaxPub(DT) 0819 (MP-HC) Followed CIT v. Shah Construction Co. Ltd. 1998 TaxPub(DT) 0707 (Bom-HC) Applied India Fruits (P.) Ltd. v. CIT (Investigation) 1998 TaxPub(DT) 0614 (AP-HC) Followed CIT v. Geo Tech Foundations & Constructions 1998 TaxPub(DT) 0418 (Ker-HC) Relied Commissioner of Wealth Tax v. Dr. G. Nallakrishnan 1998 TaxPub(DT) 0144 (Mad-HC) Relied CIT v. Prasad Film Laboratories (P) Ltd. 1997 TaxPub(DT) 0881 (AP-HC) Relied CIT v. Aspinwall & Co. Ltd 1997 TaxPub(DT) 0776 (Ker-HC) Followed CIT v. Highway Construction Co. (P) Ltd. 1997 TaxPub(DT) 0606 (Gau-HC) Followed CIT v. Agrawal Brothers 1997 TaxPub(DT) 0409 (MP-HC) Followed CIT v. P.D. Agrawal & Co. 1997 TaxPub(DT) 0340 (MP-HC) Followed CIT v. Sri Ranganathar & Co. 1997 TaxPub(DT) 0231 (Mad-HC) Applied CIT v. Lucky Mineral Pvt. Ltd. 1997 TaxPub(DT) 0216 (Raj-HC) Distinguished CIT v. Venkateswara Hatchery (P) Ltd. 1997 TaxPub(DT) 0102 (AP-HC) Followed B.S. Bajaj & Sons v. CIT 1996 TaxPub(DT) 1230 (P&H-HC) Relied CIT v. Kanam Latex Industries (P) Ltd. 1996 TaxPub(DT) 0927 (Ker-HC) Applied CIT v. Singareni Collieries Co. Ltd. 1996 TaxPub(DT) 0585 (AP-HC) Followed CIT v. Super Drillers 1996 TaxPub(DT) 0222 (AP-HC) Followed CIT v. First Leasing Co. of India Ltd. 1995 TaxPub(DT) 1372 (Mad-HC) Followed CIT v. K.S. Raman 1995 TaxPub(DT) 1011 (Mad-HC) Relied CIT v. Sterling Foods (Goa) 1995 TaxPub(DT) 0774 (Bom-HC) Followed CIT v. N.C. Budharaj & Co. 1995 TaxPub(DT) 0736 (Ori-HC) Followed CIT v. Khaders International Constructions Ltd. 1995 TaxPub(DT) 0705 (Ker-HC) Followed CIT v. Gammon India Ltd. 1995 TaxPub(DT) 0022 (Mum-Trib) Followed Builders Associations of India v. Union of India & Ors. 1994 TaxPub(DT) 1250 (SC) Followed Commissioner of Wealth Tax v. Smt. Asha Mittal 1994 TaxPub(DT) 0785 (Raj-HC) Reversed on CIT v. Buildmet Pvt. Ltd. 1993 TaxPub(DT) 0334 (Karn-HC) Reversed on Suresh Malpani & Co. v. CIT 1992 TaxPub(DT) 0410 (Karn-HC) Reversed on Shankar Construction Co. v. CIT 1991 TaxPub(DT) 0728 (Karn-HC) Reversed on CIT v. N.C. Budharaja & Co. 1980 TaxPub(DT) 0837 (Ori-HC) Reversed on CIT v. Pressure Piling Co. (India) (P) Ltd. 1980 TaxPub(DT) 0532 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 4238-4240 of 19831993 TaxPub(DT) 1502 (SC) : (1993) 204 ITR 0412 : (1993) 114 CTR 0420 : (1993) 070 TAXMAN 0312CIT v. N.C. Budharaja & Co. SUBSCRIBE FOR FULL CONTENT
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