Case Laws Analysis Relied on Kamlesh Gupta v. Dy. CIT 2022 TaxPub(DT) 0524 (Mum-Trib) Followed on Bhansali Metal & Alloys v. ITO 2018 TaxPub(DT) 7571 (Mum-Trib) Followed on Avcon Controls P. Ltd. v. DCIT 2018 TaxPub(DT) 2980 (Mum-Trib) Referred on Kiran Ravjibhai Vasani v. ACIT 2018 TaxPub(DT) 2795 (Guj-HC) Followed on Keshav Lila v. Asstt. CIT 2018 TaxPub(DT) 2386 (Ind-Trib) Followed on Mircon Infrastructure (P) Ltd. v. ITO 2018 TaxPub(DT) 2232 (Mum-Trib) Relied on Ralf Jems (P) Ltd. v. ITO & Vice-Versa 2018 TaxPub(DT) 0398 (Mum-Trib) Relied on Consulting Engineering Corporation v. Jt. DIT (OSD) 2014 TaxPub(DT) 4170 (Del-Trib) Relied on I.P. Patel & Co. v. Dy. CIT 2011 TaxPub(DT) 1709 (Guj-HC) Relied on Janak Dehydration (P) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 2292 (Ahd-Trib) Relied on CIT v. Nalwa Sons Investments Ltd. 2010 TaxPub(DT) 2208 (Del-HC) Relied on CIT v. Batra Bhatta Company 2010 TaxPub(DT) 0169 (Del-HC) Distinguished on Smt. Mira Ananta Naik & Ors. v. Dy. CIT (Investigation) & Ors. 2009 TaxPub(DT) 0783 (Bom-HC) Relied Bawa Abhai Singh v. Deputy CIT 2002 TaxPub(DT) 0311 (Del-HC) Relied Mahanagar Telephone Nigam Ltd. v. Chairman, Central Board of Direct Taxes & Anr. 2000 TaxPub(DT) 1517 (Del-HC) Distinguished Britania Industries Ltd. v. Dy. CIT 1999 TaxPub(DT) 1008 (Cal-HC) Reversed on Income Tax Officer & Ors. v. Selected Dalurband Coal Co. (P) Ltd. 1978 TaxPub(DT) 0462 (Cal-HC) Set aside on Income Tax Officer & Ors. v. Selected Dalurband Coal Co. (P) Ltd. 1978 TaxPub(DT) 0462 (Cal-HC) Impliedly overruled on Selected Dalurband Coal Co. (P) Ltd. v. Income Tax Officer & Anr. 1978 TaxPub(DT) 0239 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 2394 of 1977*1996 TaxPub(DT) 0233 (SC) : (1996) 217 ITR 0597 : (1996) 132 CTR 0162Income Tax Officer v. Selected Dalurband Coal Co. (P) Ltd. SUBSCRIBE FOR FULL CONTENT
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