CIT v. Reliance Utilities & Power Ltd.

Case Laws Analysis
Relied on HDFC Bank Ltd. v. Dy. CIT 2022 TaxPub(DT) 1019 (Mum-Trib)
Relied on Dy. CIT v. Sanverwala Jewellers (P) Ltd. 2021 TaxPub(DT) 6111 (Ind-Trib)
Relied on Shivnarayan Nemani Shares & Stock Brokers (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 5942 (Mum-Trib)
Followed on Asstt. CIT v. TCP Ltd. 2021 TaxPub(DT) 4452 (Chen-Trib)
Followed on DCIT v. International Cylinders (P). Ltd. 2021 TaxPub(DT) 4096 (Del-Trib)
Followed on Dy. CIT v. Sundaram Clayton Ltd. 2021 TaxPub(DT) 3201 (Chen-Trib)
Followed on Johnson & Johnson (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 1900 (Mum-Trib)
Followed on Kalyani Steels Ltd. v. DCIT 2021 TaxPub(DT) 1838 (Pune-Trib)
Relied on Dy. CIT v. EIH Associated Hotels Ltd. 2021 TaxPub(DT) 1558 (Kol-Trib)
Relied on Anrak Aluminium Ltd. v. DCIT 2021 TaxPub(DT) 0812 (Hyd-Trib)
Relied on DCIT v. Mahindra CIE Automotive Ltd. 2020 TaxPub(DT) 5610 (Mum-Trib)
Followed on Dy. CIT v. Citicorp Finance (India) Ltd. 2020 TaxPub(DT) 5504 (Mum-Trib)
Followed on Kunal Shelters (P) Ltd. v. DCIT 2020 TaxPub(DT) 5427 (Pune-Trib)
Supported in Gail (India) Ltd. v. Addl. CIT 2020 TaxPub(DT) 5073 (Del-Trib)
Relied on DCIT v. Century Plyboards (I) Ltd. 2020 TaxPub(DT) 5064 (Kol-Trib)
Relied on Dy. CIT v. Realtech Infrastructure Ltd. 2020 TaxPub(DT) 4971 (Del-Trib)
Supported in Turakhia Overseas (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4745 (Ahd-Trib)
Relied on Turakhia Overseas (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4745 (Ahd-Trib)
Supported in Kanchan Pharma (P) Ltd. v. ACIT 2020 TaxPub(DT) 4731 (Ahd-Trib)
Followed on Yasham Bio Sciences (P) Ltd. v. DCIT 2020 TaxPub(DT) 4315 (Mum-Trib)
Followed on Dy. CIT v. IFCI Ltd. 2020 TaxPub(DT) 4221 (Del-Trib)
Relied on Neo Carbons (P) Ltd. v. DCIT 2020 TaxPub(DT) 4013 (Kol-Trib)
Supported in DCIT v. Godfrey Phillips India Ltd. 2020 TaxPub(DT) 2835 (Mum-Trib)
Relied on Sadhana Sahakari Bank Ltd. v. Asstt. CIT 2020 TaxPub(DT) 1659 (Pune-Trib)
Relied on ACIT & Anr. v. NIIT Technologies Ltd. & Anr. 2020 TaxPub(DT) 1029 (Del-Trib)
Relied on Greaves Cotton Ltd. v. ACIT 2020 TaxPub(DT) 0769 (Mum-Trib)
Relied on Dy. CIT v. Rajesh Malleables Ltd. 2020 TaxPub(DT) 0602 (Ahd-Trib)
Relied on ATS Infrastructure Ltd. v. ACIT 2020 TaxPub(DT) 0331 (Del-Trib)
Relied on ADIT v. Hongkong & Shanghai Banking Corporation Ltd. 2020 TaxPub(DT) 0306 (Mum-Trib)
Relied on Peerless General Finance & Investment Co. Ltd. v. Dy. CIT 2019 TaxPub(DT) 8427 (Kol-Trib)
Relied on Tata Power Co. Ltd. v. Asstt. CIT 2019 TaxPub(DT) 8361 (Mum-Trib)
Relied on Hinduja Realty Ventures Ltd. v. Dy. CIT 2019 TaxPub(DT) 7777 (Mum-Trib)
Followed on Dy. CIT v. Vakrangee Ltd. 2019 TaxPub(DT) 7725 (Mum-Trib)
Relied on Anushakti Chemicals & Drugs Ltd. v. ACIT 2019 TaxPub(DT) 7190 (Mum-Trib)
Followed on Spunpipe & Construction Co. (Baroda) (P.) Ltd. v. DCIT 2019 TaxPub(DT) 5481 (Ahd-Trib)
Followed on Aditya Medisales Ltd. v. Dy. CIT 2019 TaxPub(DT) 5382 (Ahd-Trib)
Relied on Pr. CIT v. Gujarat Fluorochemicals Ltd. 2019 TaxPub(DT) 5201 (Guj-HC)
Relied on ACIT v. Raman & Weil (P) Ltd. 2019 TaxPub(DT) 4856 (Mum-Trib)
Followed on Entertainment Network (India) Ltd. v. ACIT 2019 TaxPub(DT) 4768 (Mum-Trib)
Relied on Associated Ceramics Ltd. v. JCIT 2019 TaxPub(DT) 4596 (Kol-Trib)
Relied on DCIT v. P.G. Foils Ltd. 2019 TaxPub(DT) 4485 (Ahd-Trib)
Relied on Basant Kumar Nahata v. Asstt. CIT 2019 TaxPub(DT) 4259 (Kol-Trib)
Relied on DCIT v. Kansai Nerolac Paints Ltd. 2019 TaxPub(DT) 4103 (Mum-Trib)
Followed on Piramal Healthcare Ltd. v. Dy. CIT & (Vice-Versa) 2019 TaxPub(DT) 3188 (Mum-Trib)
Followed on Aegis Ltd. v. Dy. CIT 2019 TaxPub(DT) 3078 (Mum-Trib)
Relied on Pr. CIT v. Ashok Apparels (P.) Ltd. 2019 TaxPub(DT) 3027 (Bom-HC)
Relied on Solace Capital Services (P) Ltd. v. ITO 2019 TaxPub(DT) 2855 (Ahd-Trib)
Relied on Bhagwati Gases Ltd. v. Dy. CIT 2019 TaxPub(DT) 2714 (Kol-Trib)
Relied on Vinay Bhasin v. JCIT 2019 TaxPub(DT) 2697 (Del-Trib)
Relied on Dashmesh Steel Centre v. ACIT 2019 TaxPub(DT) 2656 (Del-Trib)
Relied on DCIT v. India Fashions Ltd. 2019 TaxPub(DT) 2625 (Mum-Trib)
Supported by on Rushil Industries Ltd. v. ACIT 2019 TaxPub(DT) 2459 (Ahd-Trib)
Followed on CIT v. Amod Stamping (P.) Ltd. 2019 TaxPub(DT) 2355 (Guj-HC)
Relied on Unitech Ltd. v. Dy. CIT 2019 TaxPub(DT) 2317 (Del-Trib)
Relied on Crystal Quinone (P) Ltd. v. DCIT 2019 TaxPub(DT) 2304 (Del-Trib)
Relied on ACIT v. Olive Bar & Kitchen (P) Ltd. 2019 TaxPub(DT) 2179 (Mum-Trib)
Relied on ITO v. Ameya Logistics (P) Ltd. 2019 TaxPub(DT) 2139 (Mum-Trib)
Relied on ACIT v. Edelcap Securities Ltd. & Ors. 2019 TaxPub(DT) 2129 (Mum-Trib)
Relied on DCIT v. Business Match Services Pvt. Ltd. 2019 TaxPub(DT) 2032 (Mum-Trib)
Relied on Asstt. CIT v. Glenmark Pharmaceuticals Ltd. 2019 TaxPub(DT) 1625 (Mum-Trib)
Relied on Aamby Valley Ltd. v. ACIT 2019 TaxPub(DT) 1521 (Del-Trib)
Relied on DCIT v. Powerlink Transmission Ltd. 2019 TaxPub(DT) 1386 (Del-Trib)
Relied on ACIT v. Neosoft Technologies 2019 TaxPub(DT) 0615 (Mum-Trib)
Followed on DCIT v. Shroff Textiles Ltd. 2019 TaxPub(DT) 0547 (Mum-Trib)
Applied Chandreshbhai Jayantibhai Patel v. ITO 2019 TaxPub(DT) 0496 (Guj-HC)
Relied on Shailesh Nagindas Shah v. ITO 2019 TaxPub(DT) 0389 (Mum-Trib)
Followed on Kotak Mahindra Investments Ltd. v. Addl. CIT 2019 TaxPub(DT) 0136 (Mum-Trib)
Relied on Dy. CIT v. Brilliant Estate (P) Ltd. 2018 TaxPub(DT) 8081 (Ind-Trib)
Followed on Pr. CIT v. Spanco Ltd. 2018 TaxPub(DT) 7555 (Bom-HC)
Followed on DCIT v. Godawari Power & Ispat Ltd. & Vice-Versa 2018 TaxPub(DT) 6914 (Rai-Trib)
Followed on ACIT v. Tata Motors Ltd. 2018 TaxPub(DT) 6624 (Mum-Trib)
Followed on ACIT v. Value Industries Ltd. & Vice-Versa 2018 TaxPub(DT) 6125 (Mum-Trib)
Relied on Dy. CIT v. J.J. Exporters Ltd. 2018 TaxPub(DT) 6094 (Kol-Trib)
Relied on Joy Beauty Care (P) Ltd. v. DCIT 2018 TaxPub(DT) 5885 (Kol-Trib)
Followed on Abbott India Ltd. v. ACIT 2018 TaxPub(DT) 5610 (Mum-Trib)
Relied on DCIT v. Jagson International Ltd. 2018 TaxPub(DT) 5392 (Del-Trib)
Relied on Dy. CIT v. Gopal Glass Works Ltd. 2018 TaxPub(DT) 5390 (Ahd-Trib)
Relied on Gujarat Fluorochemicals Ltd. v. DCIT 2018 TaxPub(DT) 5168 (Ahd-Trib)
Followed on Graphisads (P) Ltd. v. DCIT 2018 TaxPub(DT) 4903 (Del-Trib)
Followed on Godaddy.Com LLC v. DCIT 2018 TaxPub(DT) 4901 (Del-Trib)
Followed on Asstt. CIT v. Mahesh Bhagwat Chaudhary 2018 TaxPub(DT) 4573 (Pune-Trib)
Relied on Munjal Showa Ltd. v. DCIT 2018 TaxPub(DT) 4019 (Del-Trib)
Relied on DCIT v. GSL Nova Petrochemicals Ltd. 2018 TaxPub(DT) 3919 (Ahd-Trib)
Relied on JCIT (OSD) v. Jay Shree Tea & Industries Ltd. 2018 TaxPub(DT) 2899 (Kol-Trib)
Relied on Hotz Industries Ltd. v. Dy. CIT 2018 TaxPub(DT) 2897 (Del-Trib)
Relied on JCIT (OSD) v. Kalamkari Designs Pvt. Ltd. 2018 TaxPub(DT) 2698 (Kol-Trib)
Relied on Prudent Traders & Distributors v. ITO 2018 TaxPub(DT) 2494 (Del-Trib)
Followed on Ion Exchange (India) Ltd. v. DCIT 2018 TaxPub(DT) 2417 (Mum-Trib)
Referred on Gold Seal Engineering Products (P.) Ltd. v. ACIT 2018 TaxPub(DT) 2400 (Mum-Trib)
Relied on DCIT v. Champion Commercial Co. Ltd. 2018 TaxPub(DT) 2357 (Kol-Trib)
Followed on DCIT v. Caparo Engineering India (P) Ltd. 2018 TaxPub(DT) 2355 (Del-Trib)
Relied on ACIT & Anr. v. Zee Media Corporation Ltd. 2018 TaxPub(DT) 2080 (Mum-Trib)
Relied on Dy. CIT v. Edelweiss Capital Ltd. 2018 TaxPub(DT) 1744 (Mum-Trib)
Relied on Dy. CIT v. Vodafone Essar Digilink Ltd. 2018 TaxPub(DT) 1720 (Del-Trib)
Relied on DCIT v. Garden Court Distilleries Pvt. Ltd. & Vice-Versa 2018 TaxPub(DT) 1143 (Mum-Trib)
Relied on Asstt. CIT v. Progressive Constructions Ltd. 2018 TaxPub(DT) 0896 (Hyd-Trib)
Relied on Bennett Coleman & Co. Ltd. v. Addl. CIT 2018 TaxPub(DT) 0720 (Mum-Trib)
Relied on DCIT v. Feegrade & Company Ltd. 2018 TaxPub(DT) 0597 (Kol-Trib)
Relied on Shoppers Stop Ltd. v. ACIT 2018 TaxPub(DT) 0478 (Mum-Trib)
Relied on Siddhesh Capital Market Services P. Ltd. v. Dy. CIT 2018 TaxPub(DT) 0357 (Mum-Trib)
Relied on DCIT v. Development Constultant Pvt. Ltd. & Vice-Versa 2018 TaxPub(DT) 0321 (Kol-Trib)
Relied on Pr. CIT v. Bombay Dyeing & Mfg. Co. Ltd. 2018 TaxPub(DT) 0211 (Bom-HC)
Relied on Srichand G. Galani v. Dy. CIT 2018 TaxPub(DT) 0088 (Pune-Trib)
Relied on Kirloskar Brothers Ltd. v. Addl. CIT 2018 TaxPub(DT) 0087 (Pune-Trib)
Relied on Captronic Systems (P) Ltd. v. Dy. CIT 2017 TaxPub(DT) 4470 (Bang-Trib)
Followed on Vodafone Mobile Services Ltd. v. Dy. CIT 2017 TaxPub(DT) 4404 (Hyd-Trib)
Relied on Dy. CIT v. J.J. Exporters Ltd. 2017 TaxPub(DT) 1724 (Kol-Trib)
Relied on Asstt. CIT v. Nishtth Desai (and vice versa) 2017 TaxPub(DT) 1601 (Mum-Trib)
Relied on Ultratech Cement Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1571 (Mum-Trib)
Followed on Kissan Fats Ltd. v. Dy. CIT 2017 TaxPub(DT) 0135 (Chd-Trib)
Relied on Dy. CIT v. K.B. Capital Markets (P.) Ltd. 2016 TaxPub(DT) 3583 (Kol-Trib)
Relied on Kolte Patil Developers Ltd. v. DCIT 2016 TaxPub(DT) 2977 (Pune-Trib)
Followed on S.N. Bhobe & Associates Pvt. Ltd. v. Asstt. CIT 2016 TaxPub(DT) 2706 (Mum-Trib)
Relied on Gondal Nagrik Sahakari Bank Ltd. v. Dy. CIT 2016 TaxPub(DT) 2359 (Rkt-Trib)
Followed on Madhu Mehta v. Dy. CIT 2016 TaxPub(DT) 2041 (Mum-Trib)
Relied on Munjal Showa Ltd. v. Dy. CIT 2016 TaxPub(DT) 1849 (Del-HC)
Relied on HDFC Bank Ltd. v. Deputy Commissioner of Income-tax 2016 TaxPub(DT) 1316 (Bom-HC)
Relied on Dy. CIT v. Sindhu Realtors Pvt. Ltd. 2016 TaxPub(DT) 0842 (Del-Trib)
Followed on M.S. Luvish Projects (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 0835 (Mum-Trib)
Relied on DCIT v. Majestic Hotels Ltd. & Ors. 2016 TaxPub(DT) 0648 (Del-Trib)
Followed on Metro Exporters Pvt. Ltd. v. Asstt. CIT 2016 TaxPub(DT) 0647 (Mum-Trib)
Applied on Integrated Coal Mining Ltd. v. DCIT 2016 TaxPub(DT) 0017 (Kol-Trib)
Followed on Aegis Ltd. v. Addl. CIT 2015 TaxPub(DT) 5516 (Mum-Trib)
Relied on on Asstt. CIT v. Gujarat Tea Traders (P) Ltd. 2015 TaxPub(DT) 5433 (Pune-Trib)
Relied on Bright Enterprises (P) Ltd. v. CIT 2015 TaxPub(DT) 4562 (P&H-HC)
Applied on Shamal Prestressed Cement Products (P) Ltd. v. ITO 2015 TaxPub(DT) 4399 (Pune-Trib)
Followed on Asstt. CIT v. Ruksh International 2015 TaxPub(DT) 4343 (Luck-Trib)
Distinguished on HDFC Bank Ltd. v. Dy. CIT 2015 TaxPub(DT) 3761 (Mum-Trib)
Followed on Bright Enterprises (P.) Ltd. v. CIT 2015 TaxPub(DT) 3644 (P&H-HC)
Relied on on Spandana Sphoorty Financial Ltd. v. Addl. CIT 2015 TaxPub(DT) 3626 (Hyd-Trib)
Distinguished on Kantilal Pransukhram Naik v. Dy. CIT 2015 TaxPub(DT) 3387 (Ahd-Trib)
Relied on Dy. CIT v. Alliance Retreat (P) Ltd. 2015 TaxPub(DT) 2740 (Chen-Trib)
Followed on Jt. CIT/Dy. CIT v. Super House Leather Ltd. 2015 TaxPub(DT) 2630 (Luck-Trib)
Relied on Shree Krishna Sai Development Corporation v. Asstt. CIT 2015 TaxPub(DT) 1772 (Mum-Trib)
Followed on Sharekhan Financial Services (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1745 (Mum-Trib)
Followed on Dy. CIT v. Microlabs Ltd. 2015 TaxPub(DT) 1474 (Bang-Trib)
Followed on S.M. Auto Engineering (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1190 (Pune-Trib)
Relied on Dy. CIT v. Vinod Garg Makrana 2015 TaxPub(DT) 1126 (Jp-Trib)
Relied on T and T Motors Ltd.v. Addl. CIT 2015 TaxPub(DT) 0653 (Del-Trib)
Distinguished on CIT v. Taikisha Engineering India Ltd. 2015 TaxPub(DT) 0391 (Del-HC)
Relied on Ferani Hotels (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0361 (Mum-Trib)
Relied on Rare Enterprises v. CIT 2015 TaxPub(DT) 0162 (Mum-Trib)
Relied on Dy. CIT v. Kalthia Engineering and Construction Ltd. 2014 TaxPub(DT) 4600 (Ahd-Trib)
Followed on CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC)
Followed on Assttt. CIT v. Lippy System Ltd. 2014 TaxPub(DT) 2952 (Ahd-Trib)
Relied on Ram Murti v. Asstt. CIT 2014 TaxPub(DT) 2816 (Agra-Trib)
Relied on Gujarat Reclaim & Rubber Products Ltd. v. Addl. CIT 2013 TaxPub(DT) 2734 (Mum-Trib)
Followed on Asstt. CIT v. IOT Infrastructure & Energy Services Ltd. 2013 TaxPub(DT) 2321 (Mum-Trib)
Relied on Kansai Nerolac Paints Ltd. v. Dy. CIT 2013 TaxPub(DT) 0828 (Mum-Trib)
Followed on Venus Records & Tapes (P.) Ltd. v. Addl. CIT 2013 TaxPub(DT) 0657 (Mum-Trib)
Followed on Reliance Industries Ltd. v. Addl. CIT 2013 TaxPub(DT) 0463 (Mum-Trib)
Followed on Assistant Director of Income-tax v. Credit Agricole Indosuez 2013 TaxPub(DT) 0311 (Mum-Trib)
Followed on Santuka Agencies v. ITO & Ors. 2013 TaxPub(DT) 0042 (Ori-HC)
Distinguished on CIT v. Harrisons Malayalam Ltd. 2012 TaxPub(DT) 3066 (Ker-HC)
Distinguished on IDFC Ltd. v. Asstt. CIT 2012 TaxPub(DT) 2980 (Chen-Trib)
Relied on ITO v. Strides Arcolab Ltd. 2012 TaxPub(DT) 2778 (Mum-Trib)
Relied on Dy. CIT v. Arihant Foundations & Housing Ltd. 2012 TaxPub(DT) 2758 (Chen-Trib)
Followed on S.P. Jaiswal Estates (P) Ltd. v. CIT 2012 TaxPub(DT) 2577 (Kol-Trib)
Relied on Asstt. CIT v. Ram Kishan Verma 2012 TaxPub(DT) 2482 (Jp-Trib)
Followed on Visen Industries Ltd. v. Addl. CIT 2012 TaxPub(DT) 2245 (Mum-Trib)
Relied on Bennett Coleman & Co. Ltd. v. Addl. CIT 2012 TaxPub(DT) 0324 (Mum-Trib)
Applied on K. Raheja Corporation (P) Ltd. v. Asstt. CIT & Vice Versa 2011 TaxPub(DT) 1487 (Mum-Trib)
Followed on ITO v. Bisleri Internationals (P) Ltd. 2010 TaxPub(DT) 1901 (Mum-Trib)
Relied on Gujarat Fluorochemicals Ltd. v. Dy. CIT 2009 TaxPub(DT) 0950 (Guj-HC)
Relied East India Pharmaceutical Works Ltd. v. CIT 1997 TaxPub(DT) 1152 (SC)
Relied Woolcombers of India Ltd. v. CIT 1982 TaxPub(DT) 0389 (Cal-HC)

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The Tax PublishersIT Appeal No. 1398 of 2008 2009 TaxPub(DT) 1275 (Bom-HC) : (2009) 028 (I) ITCL 0533 : (2009) 313 ITR 0340 : (2009) 221 CTR 0435 : (2009) 178 TAXMAN 0135 : (2009) 018 DTR 0001 CIT v. Reliance Utilities & Power Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT