Case Laws Analysis Applied on ACIT v. Humboldt Wedag India (P) Ltd. 2021 TaxPub(DT) 2400 (Del-Trib) Followed on CIT v. AMCO Batteries Ltd. 2021 TaxPub(DT) 2276 (Mad-HC) Relied on Pawan Hans Ltd. v. Dy. CIT 2021 TaxPub(DT) 1633 (Del-Trib) Relied on Pr. CIT v. Lenovo India (P) Ltd. 2021 TaxPub(DT) 0970 (Karn-HC) Followed on Demag Delaval Industries Turbomachinery (P.) Ltd. v. ACIT 2020 TaxPub(DT) 4146 (Mum-Trib) Distinguished on Ircon International Ltd. v. Addl. CIT 2019 TaxPub(DT) 7432 (Del-Trib) Distinguished on Brother International (India) (P) Ltd. v. ACIT 2019 TaxPub(DT) 4278 (Mum-Trib) Followed on FFE Minerals (I) (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 3340 (Mad-HC) Applied on 2M Power Health Management Services (P) Ltd. v. ITO 2019 TaxPub(DT) 1724 (Bang-Trib) Followed on Laser Soft Infosystems Ltd. v. ITO 2018 TaxPub(DT) 5910 (Mad-HC) Followed on CIT v. BCH Electric Ltd. 2018 TaxPub(DT) 5834 (Cal-HC) Relied on Apple India Pvt. Ltd. v. Dy. CIT 2018 TaxPub(DT) 5271 (Bang-Trib) Followed on Toshiba India (P.) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 4963 (Del-Trib) Followed on CPS Cash Processing Solutions (P) Ltd. v. DCIT 2018 TaxPub(DT) 4172 (Del-Trib) Relied on Mahindra & Mahindra Ltd. v. DCIT 2018 TaxPub(DT) 3181 (Mum-Trib) Followed on Hitachi Home & Life Solutions (I) Ltd. v. ACIT 2018 TaxPub(DT) 2733 (Ahd-Trib) Relied on GKN Driveline (India) Ltd. v. Dy. CIT 2018 TaxPub(DT) 1581 (Del-Trib) Followed on Dell International Services India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0141 (Bang-Trib) Relied on Dy. CIT v. Tetra Pak India (P) Ltd. 2017 TaxPub(DT) 4692 (Pune-Trib) Relied on on Pr. CIT v. New Delhi Television Ltd. 2017 TaxPub(DT) 4576 (Del-HC) Followed on Behr India Ltd. v. Asstt. CIT 2017 TaxPub(DT) 4530 (Pune-Trib) Followed on Canon India (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 4289 (SC) Followed on Dy. CIT v. Inox Leisure Ltd. 2016 TaxPub(DT) 4083 (Guj-HC) Followed on Dell International Services India (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 3968 (Bang-Trib) Applied on Apple India Pvt. Ltd. v. Dy. CIT 2016 TaxPub(DT) 3922 (Bang-Trib) Relied on Apple India Pvt. Ltd. v. Dy. CIT 2016 TaxPub(DT) 3922 (Bang-Trib) Followed on Mahindra Telecommunications Investment (P.) Ltd. v. ITO 2016 TaxPub(DT) 2625 (Mum-Trib) Followed on DCIT v. B.C.H. Electric Ltd. 2016 TaxPub(DT) 2262 (Kol-Trib) Followed on Dy. CIT v. Wipro GE Medical System Ltd. 2016 TaxPub(DT) 1487 (Karn-HC) Followed on Haier Appliances (India) (P) Ltd. v. DCIT 2015 TaxPub(DT) 4511 (Del-Trib) Relied on Seagram Distilleries (P) Ltd. v. CIT 2015 TaxPub(DT) 3906 (Del-HC) Followed on Otis Elevator Company (India) Ltd. v. Dy. CIT 2015 TaxPub(DT) 3075 (Mum-Trib) Followed on Jt. CIT v. Kevin Enterprises 2015 TaxPub(DT) 1632 (Guj-HC) Followed on CIT v. Om Metals & Mineral (P) Ltd. 2015 TaxPub(DT) 1391 (Raj-HC) Followed on Joint CIT v. Mil India Ltd. 2015 TaxPub(DT) 1207 (Del-Trib) Followed on Dy. CIT v. Hitachi Home & Life Solutions (India) Ltd. 2015 TaxPub(DT) 0124 (Ahd-Trib) Distinguished on CIT v. Shivam Motors (P) Ltd. 2014 TaxPub(DT) 4333 (All-HC) Followed on Kirloskar Brothers Ltd. v. Dy. CIT 2014 TaxPub(DT) 4010 (Pune-Trib) Applied on CIT & Anr. v. Hewlett Packard India Sales (P) Ltd. (formerly Compaq Computer (India) (P) Ltd.) 2014 TaxPub(DT) 2480 (Karn-HC) Followed on CIT & Anr. v. Hewlett Packard India Sales (P) Ltd. (formerly Compaq Computer (India) (P) Ltd.) 2014 TaxPub(DT) 2480 (Karn-HC) Distinguished on Mahindra & Mahindra Ltd. v. Dy. CIT 2014 TaxPub(DT) 1869 (Mum-Trib) Relied on Mahindra & Mahindra Ltd. v. Dy. CIT 2014 TaxPub(DT) 1869 (Mum-Trib) Followed on CIT v. Eimco Elecon (India) Ltd. 2014 TaxPub(DT) 1657 (Guj-HC) Applied on GE India Industrial (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 2849 (Ahd-Trib) Followed on Lumax Industries Ltd. v. Asstt. CIT 2013 TaxPub(DT) 2823 (Del-Trib) Followed on FL Smidth Minerals (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 2812 (Mad-HC) Followed on CIT v. Modi Olivetti Ltd. 2013 TaxPub(DT) 2735 (All-HC) Applied on CIT v. Modi Olivetti Ltd. 2013 TaxPub(DT) 2735 (All-HC) Followed on CIT v. Denso Kirloskar 2013 TaxPub(DT) 2229 (Karn-HC) Followed on CIT & Anr. v. IBM India Ltd. 2013 TaxPub(DT) 1945 (Karn-HC) Followed on Eimco Elecon (India) Ltd. v. Jt. CIT 2013 TaxPub(DT) 1906 (Ahd-Trib) Followed on Laser Soft Infosystems Ltd. v. Income Tax Officer 2013 TaxPub(DT) 0929 (Chen-Trib) Followed on Goodyear India Ltd. v. Dy. CIT 2013 TaxPub(DT) 0726 (Del-Trib) Followed on Bharat Bijilee Ltd. v. Addl. CIT 2013 TaxPub(DT) 0001 (Mum-Trib) Followed on CIT & Anr. v. Toyota Kirloskar Motors (P.) Ltd. 2012 TaxPub(DT) 3179 (Karn-HC) Applied on CIT v. Micro Land Ltd. 2012 TaxPub(DT) 1570 (Karn-HC) Relied on Assistant Commissioner of Income Tax v. Simpson & Co. Ltd. 2012 TaxPub(DT) 1049 (Chen-Trib) Followed on Kone Elevator India (P) Ltd. v. Asstt. CIT 2012 TaxPub(DT) 0685 (Mad-HC) Followed on CIT v. Nokia Siemens Networks India (P) Ltd. 2012 TaxPub(DT) 0143 (Karn-HC) Relied on TRF Ltd. v. Commissioner of Income Tax 2011 TaxPub(DT) 1444 (Jhar-HC) Relied on CIT v. Luk India (P) Ltd. 2011 TaxPub(DT) 0333 (Mad-HC) Relied on Western Coalfields Ltd. v. Asstt. CIT 2009 TaxPub(DT) 1845 (Nag-Trib) Reversed on CIT v. Rotork Controls India Ltd. 2007 TaxPub(DT) 0974 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 1730 (SC) : (2009) 028 (I) ITCL 0353 : (2009) 314 ITR 0062 : (2009) 223 CTR 0425 : (2009) 180 TAXMAN 0422 : (2009) 023 DTR 0079Rotork Controls India (P) Ltd. v. CIT Income Tax Act, 1961 SUBSCRIBE FOR FULL CONTENT
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