Case Laws Analysis Distinguished on CIT v. Midas Golden Distelleries (P). Ltd. 2021 TaxPub(DT) 4948 (Mad-HC) Followed on ACIT v. Brindavan Agencies (P) Ltd. 2021 TaxPub(DT) 0015 (Del-Trib) Relied on Floursih Builders & Developers (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1735 (Del-Trib) Followed on ITO v. Sohail Financials Ltd 2018 TaxPub(DT) 6558 (Del-Trib) Followed on Cornerstone Property Investments Pvt. Ltd. v. ITO 2018 TaxPub(DT) 1332 (Bang-Trib) Distinguished on Matchless Glass Services (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5416 (Del-Trib) Distinguished on CIT v. Pranav Foundations Ltd. 2015 TaxPub(DT) 1914 (Mad-HC) Relied on Asstt. CIT v. Mancherial Cement Company (P.) Ltd. 2013 TaxPub(DT) 0981 (Hyd-Trib) Relied on Commissioner of Income-tax v. S. Khader Khan Son 2012 TaxPub(DT) 3088 (SC) Relied on Agrawal Coal Corporation (P) Ltd. v. Additional Commissioner of Income Tax 2012 TaxPub(DT) 0375 (Ind-Trib) Followed on CIT v. Gangour Investment Ltd. 2009 TaxPub(DT) 1400 (Del-HC) Followed on CIT v. Value Capital Services P. Ltd. 2008 TaxPub(DT) 1946 (Del-HC) Relied CIT v. Makhni & Tyagi (P) Ltd. 2004 TaxPub(DT) 1259 (Del-HC) Applied CIT v. Ruby Traders & Exporters Ltd. 2003 TaxPub(DT) 1106 (Cal-HC) Applied Hindusthan Tea Trading Co. Ltd. v. CIT 2003 TaxPub(DT) 1102 (Cal-HC) Followed CIT v. Dhar Ispat (P) Ltd. 2003 TaxPub(DT) 0384 (MP-HC) Followed Anand Woollen Mills (P) Ltd. v. CIT 2002 TaxPub(DT) 0524 (Del-HC) Followed CIT v. Prateek Finance & Investment Co. Ltd. 1995 TaxPub(DT) 1226 (Del-HC) Relied on Malabar Industrial Co. Ltd. v. CIT 1992 TaxPub(DT) 0811 (Ker-HC) Relied on CIT v. Urmila Devi 1992 TaxPub(DT) 0660 (All-HC) Relied on CIT v. Hari Om Agarwal 1992 TaxPub(DT) 0658 (All-HC) Relied on CIT v. Smt. Sangeeta Agarwal 1992 TaxPub(DT) 0463 (All-HC) Distinguished on CIT v. Steller Investment Ltd. 1991 TaxPub(DT) 1347 (Del-HC) Applied on CIT v. Biju Patnaik 1986 TaxPub(DT) 1553 (SC) Applied on S.P. Gramophone Co. v. CIT 1986 TaxPub(DT) 1266 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0556 (Del-HC) : (1994) 205 ITR 0098 : (1993) 113 CTR 0472 : (1993) 070 TAXMAN 0069CIT v. Sophia Finance Ltd. SUBSCRIBE FOR FULL CONTENT
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