Case Laws Analysis
Relied on AMD Research & Development Center India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 8072 (Hyd-Trib)
Relied on Tata Sons Ltd. v. ACIT 2019 TaxPub(DT) 7621 (Mum-Trib)
Supported by on Jayantilal B. Jain v. DIT 2019 TaxPub(DT) 4355 (Mum-Trib)
Supported by on DCIT v. Pidilite Industries Ltd. 2019 TaxPub(DT) 4353 (Mum-Trib)
Relied on ACIT v. Wig Investment & Vice-Versa 2019 TaxPub(DT) 2534 (Del-Trib)
Followed on Second Leasing (P) Ltd. v. ACIT 2018 TaxPub(DT) 3737 (Del-Trib)
Followed on ACIT v. Golden Life Financial Services Pvt. Ltd. & Anr. 2018 TaxPub(DT) 2402 (Mum-Trib)
Relied on Ruguvalika Trading (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 1873 (Kol-Trib)
Referred on Gitanjali Infratech Ltd. v. ACIT 2018 TaxPub(DT) 1148 (Mum-Trib)
Relied on Shree Padmasagar Exports Pvt. Ltd. v. Dy. CIT 2016 TaxPub(DT) 4408 (Kol-Trib)
Relied on Sella Synergy (I) (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 4274 (Chen-Trib)
Relied on Dy. CIT v. Serum Institute of India Ltd. 2016 TaxPub(DT) 3832 (Pune-Trib)
Followed on Dy. CIT v. K.B. Capital Markets (P.) Ltd. 2016 TaxPub(DT) 3583 (Kol-Trib)
Followed on ITO v. Lyons & Roses (P.) Ltd. 2016 TaxPub(DT) 1670 (Kol-Trib)
Relied on Asstt. CIT v. Kanti Vanechand Shah 2015 TaxPub(DT) 5515 (Mum-Trib)
Relied on Suresh Asrani v. ADCIT 2015 TaxPub(DT) 5308 (Mum-Trib)
Distinguished on Ratanlal J. Oswal v. CIT 2015 TaxPub(DT) 5307 (Bom-HC)
Applied on ACIT v. Rajesh S. Sanghvi 2015 TaxPub(DT) 4082 (Mum-Trib)
Followed on Kashti Vividh Karyakari v. ITO 2015 TaxPub(DT) 3898 (Pune-Trib)
Relied on Dy. CIT v. Discover India Tours P. Ltd. 2015 TaxPub(DT) 3735 (Del-Trib)
Applied on Malabar Hill Club & Ors. v. Asstt. CIT 2015 TaxPub(DT) 3604 (Mum-Trib)
Distinguished on Equity Intelligence India (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 3434 (Ker-HC)
Followed on Asstt. CIT v. Prakash H. Parakh 2015 TaxPub(DT) 3098 (Pune-Trib)
Relied on Kailash Jewels (P) Ltd. v. ITO 2015 TaxPub(DT) 2419 (Del-Trib)
Followed on Asstt. CIT v. Kanti Vanechand Shah 2015 TaxPub(DT) 1265 (Mum-Trib)
Distinguished on Deputy Commissioner of Income Tax v. Sweet Solutions Ltd. 2014 TaxPub(DT) 4839 (Mum-Trib)
Followed on SMAA Trade Invest (P) Ltd. v. CIT 2014 TaxPub(DT) 4364 (Mum-Trib)
Relied on Dy. CIT v. Rasilaben Shah 2014 TaxPub(DT) 4346 (Mum-Trib)
Distinguished on Asstt. CIT v. Veena S. Kalra 2014 TaxPub(DT) 3709 (Mum-Trib)
Followed on Koradia Construction (P.) Ltd. v. Dy. CIT 2014 TaxPub(DT) 0048 (Mum-Trib)
Followed on Honey Consultancy Services (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 2499 (Mum-Trib)
Followed on Trinetram Consultants (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 2170 (Mum-Trib)
Distinguished on Nashik Capital Financial Services (P.) Ltd. v. Deputy Commissioner of Income-tax 2013 TaxPub(DT) 1722 (Pune-Trib)
Distinguished on Dy. CIT v. Mukeshbhai Babulal Shah 2013 TaxPub(DT) 1531 (Rkt-Trib)
Applied on Urudavan Investment & Trading (P.) Ltd. v. Additional CIT 2013 TaxPub(DT) 1128 (Mum-Trib)
Distinguished on Devji Nenshi Palani v. ITO 2013 TaxPub(DT) 0539 (Mum-Trib)
Followed on Asstt. CIT v. Chetan K. Mehta 2012 TaxPub(DT) 3425 (Mum-Trib)
Applied on Asstt. CIT v. Suresh R. Shah 2012 TaxPub(DT) 2600 (Mum-Trib)
Relied on Narendra Gehlaut v. Jt. CIT & Vice Versa 2012 TaxPub(DT) 1974 (Del-Trib)
Followed on S.K. Finance v. Deputy Commissioner of Income Tax 2012 TaxPub(DT) 1162 (Mum-Trib)
Followed on Mahendra C. Shah v. Addl. CIT 2011 TaxPub(DT) 1735 (Mum-Trib)
Held on Dy. Commissioner of Income Tax & Ors. v. Ravindra M. Agrawal & Ors. 2011 TaxPub(DT) 1575 (Ahd Trib)
 
The Tax Publishers2010 TaxPub(DT) 1272 (Bom-HC) : (2010) 032 (I) ITCL 0493 : (2011) 336 ITR 0287 : (2010) 228 CTR 0582 : (2010) 188 TAXMAN 0140 : (2010) 034 DTR 0052

CIT v. Gopal Purohit

INCOME TAX ACT, 1961

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