Case Laws Analysis
Supported by on Dy. CIT v. Piramal Enterprises Ltd. 2020 TaxPub(DT) 2855 (Mum-Trib)
Followed on Sachinder Mohan Mehta v. ACIT 2020 TaxPub(DT) 1807 (Del-Trib)
Distinguished on Thaniyam Panchayath Service Co-Operative Bank Ltd. v. ITO 2020 TaxPub(DT) 1139 (Coch-Trib)
Followed on Jagdish Prasad Sharma v. ITO 2020 TaxPub(DT) 1004 (Del-Trib)
Relied on H.P. Singh & Ors. v. ITO 2019 TaxPub(DT) 6723 (Chd-Trib)
Followed on Sanjeev Sablok v. ITO 2019 TaxPub(DT) 5889 (Ranchi-Trib)
Relied on Pushpendra Singh v. ITO 2019 TaxPub(DT) 5532 (Agra-Trib)
Followed on Surendra Solvent Oils (P) Ltd. v. ITO 2019 TaxPub(DT) 5179 (Visakhapatnam-Trib)
Followed on Surya Anjaneya Industries v. ITO 2019 TaxPub(DT) 5091 (Visakhapatnam-Trib)
Followed on Rishabh Buildwell (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5073 (Del-Trib)
Relied on Jain Kasur Parivar Trust v. CIT 2019 TaxPub(DT) 4880 (Asr-Trib)
Relied on Himuda Nigam Vihar v. ACIT 2019 TaxPub(DT) 3738 (Chd-Trib)
Followed on Volvo India (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 3149 (Bang-Trib)
Relied on ACIT v. R.J. Corp Ltd. 2019 TaxPub(DT) 2604 (Del-Trib)
Relied on Suresh Kumar Jain v. ITO 2019 TaxPub(DT) 1641 (Del-Trib)
Followed on SSIPL Luxury Fashion (P) Ltd. v. ITO 2019 TaxPub(DT) 1592 (Del-Trib)
Followed on Shalini Agarwal v. ITO 2019 TaxPub(DT) 1487 (Kol-Trib)
Relied on Sree Murali Mohana Boiled & Raw Rice Mill (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 0595 (Visakhapatnam-Trib)
Followed on Simran. K. Sayyed v. ITO 2019 TaxPub(DT) 0557 (Bang-Trib)
Relied on Sudhir Menon v. ACIT 2019 TaxPub(DT) 0398 (Mum-Trib)
Relied on GMR Energy Trading Ltd. v. Dy. CIT 2019 TaxPub(DT) 0318 (Bang-Trib)
Relied on Dalmia Cement Ventures Ltd. v. DCIT 2018 TaxPub(DT) 7863 (Del-Trib)
Followed on Mahagun India (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7088 (Del-Trib)
Relied on Karnataka Co-Operative Oil Seeds Growers Federation Ltd. v. ACIT 2018 TaxPub(DT) 6997 (Bang-Trib)
Relied on Tata Motors Ltd. v. ACIT 2018 TaxPub(DT) 6623 (Mum-Trib)
Relied on Skylark Build v. ACIT 2018 TaxPub(DT) 6560 (Mum-Trib)
Relied on Rajkumar Dammani v. ITO 2018 TaxPub(DT) 6483 (Rai-Trib)
Followed on Raj Kumar Baid v. DCIT 2018 TaxPub(DT) 6068 (Kol-Trib)
Followed on Europa Chemicals (P.) Ltd. v. ITO 2018 TaxPub(DT) 5369 (Mum-Trib)
Followed on Prathvi Pal Dhabhai v. ITO 2018 TaxPub(DT) 5220 (Jp-Trib)
Followed on Mehta Emporium Jewellers v. ITO 2018 TaxPub(DT) 3824 (Mum-Trib)
Followed on Suveer Arenja v. ITO 2018 TaxPub(DT) 2472 (Del-Trib)
Followed on Country Club Hospitality & Holidays Ltd. v. Addl. CIT & Vice-Versa 2018 TaxPub(DT) 2361 (Hyd-Trib)
Followed on Alcatel-Lucent India Ltd. v. ACIT 2018 TaxPub(DT) 2342 (Del-Trib)
Referred on ESS Distribution (Mauritius) SNC ET Compagnie v. ADIT 2018 TaxPub(DT) 2275 (Del-Trib)
Followed on Late Laxmi Narayan Tak v. ACIT 2018 TaxPub(DT) 2228 (Jp-Trib)
Relied on Sumeet Chopra v. ACIT 2018 TaxPub(DT) 2216 (Del-Trib)
Followed on Maharashtra Labour Welfare Board v. ITO 2017 TaxPub(DT) 5207 (Mum-Trib)
Relied on on Pr. CIT v. UTI Bank Ltd. 2017 TaxPub(DT) 4867 (Guj-HC)
Relied on CIT v. Abhinitha Foundation (P.) Ltd. 2017 TaxPub(DT) 1942 (Mad-HC)
Relied on Pr. CIT v. Modinagar Rolls Ltd. 2017 TaxPub(DT) 1526 (All-HC)
Relied on Rajasthan Explosives & Chemicals Ltd. v. JCIT 2017 TaxPub(DT) 1420 (Jp-Trib)
Relied on DPSC Ltd. v. Dy. CIT 2016 TaxPub(DT) 2847 (Kol-Trib)
Referred on Tata Sons Ltd. v. Asstt. CIT 2016 TaxPub(DT) 2145 (Mum-Trib)
Followed on Jazzy Creations Pvt. Ltd. v. ITO 2016 TaxPub(DT) 1588 (Mum-Trib)
Relied on Krishna Bhimrao Gokhale v. ITO 2016 TaxPub(DT) 0927 (Pune-Trib)
Followed on J.P. Morgan Services India P. Ltd. v. ITO & Ors. 2016 TaxPub(DT) 0848 (Mum-Trib)
Relied on Vardai Overseas (P) Ltd. v. ITO 2016 TaxPub(DT) 0314 (Del-Trib)
Applied on Sachin A. Mehta v. DCIT 2015 TaxPub(DT) 4985 (Kol-Trib)
Relied on Lakshmi Singh v. Dy. CIT 2015 TaxPub(DT) 4520 (Panaji-Trib)
Relied on JCIT v. State Bank of Mysore 2015 TaxPub(DT) 4415 (Bang-Trib)
Relied on Six Sigma Gases India (P) Ltd. v. ACIT 2015 TaxPub(DT) 4122 (Mum-Trib)
Followed on Fast Booking (I) (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 3589 (Del-HC)
Followed on G.R. Commercial (P) Ltd. v. ITO 2015 TaxPub(DT) 3266 (Del-Trib)
Applied on Kerala Minerals & Metals Ltd. v. CIT 2015 TaxPub(DT) 2628 (Ker-HC)
Followed on Rajesh C. Gupta v. Asstt. CIT 2015 TaxPub(DT) 1817 (Mum-Trib)
Relied on Ashok Anand v. CIT 2015 TaxPub(DT) 1023 (Pune-Trib)
Applied on Asstt. CIT v. Sonai Engineering (P) Ltd. 2015 TaxPub(DT) 0161 (Pune-Trib)
Followed on Ramco Cements Ltd. v. Dy. CIT 2015 TaxPub(DT) 0014 (Mad-HC)
Followed on Thyssenkrupp Elevator (India) (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0010 (Del-Trib)
Relied on Dy. CIT v. Ansal Housing & Construction Ltd. 2014 TaxPub(DT) 4850 (Del-Trib)
Followed on CIT v. Compagne Indo Francaise BE Commerce (P) Ltd. 2014 TaxPub(DT) 4240 (AP-HC)
Followed on G.V.K. Industries Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4050 (Hyd-Trib)
Relied on CIT v. Mitesh Impex 2014 TaxPub(DT) 2620 (Guj-HC)
Relied on Mahindra & Mahindra Ltd. v. Dy. CIT 2014 TaxPub(DT) 1869 (Mum-Trib)
Followed on CIT v. Sanghamitra Bharali 2014 TaxPub(DT) 0422 (Gau-HC)
Applied on Krishak Bharti Co-operative Ltd. v. Dy. CIT 2013 TaxPub(DT) 2275 (Del-HC)
Distinguished on Asstt. CIT v. Karur Vysya Bank Ltd. 2013 TaxPub(DT) 2002 (Chen-Trib)
Distinguished on CIT v. Nirmal Bansal & Anr. 2013 TaxPub(DT) 1661 (Del-HC)
Relied on Asstt. CIT v. Geno Pharmaceuticals Ltd. 2013 TaxPub(DT) 1435 (Bom-HC)
Relied on Dy. CIT v. Sulzer India Ltd. 2012 TaxPub(DT) 2760 (Mum-Trib)
Distinguished on Raj Rani Gulati v. CIT 2012 TaxPub(DT) 1905 (All-HC)
Followed on Dy. CIT v. Cosmo Films Ltd. & Ors. 2012 TaxPub(DT) 1094 (Del-Trib)
Relied on Convergys India Services (P.) Ltd. v. Dy. CIT 2012 TaxPub(DT) 0722 (Del-Trib)
Relied on Dy. CIT v. B.J.D. Paper Products 2012 TaxPub(DT) 0446 (Luck-Trib)
Followed on Sushil Kumar Das v. ITO 2011 TaxPub(DT) 1770 (Kol-Trib)
Followed on Aditya Birla Nuvo Ltd., Formerly Indian Rayon and Industries Ltd. v. Asstt. CIT 2011 TaxPub(DT) 1443 (Mum-Trib)
Followed on Givaudan Flavours India (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 0966 (Mum-Trib)
Relied on Nippo Batteries Co. Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0203 (Chen-Trib)
Relied on Jora Singh v. ITO 2010 TaxPub(DT) 2066 (Luck-Trib)
Relied on Asstt. CIT v. Precot Meridian Ltd. 2010 TaxPub(DT) 1689 (Chen-Trib)
Followed on ITO v. Vintage Distillers Ltd. 2010 TaxPub(DT) 1409 (Del-Trib)
Relied on Anand Shankar Mittal v. Dy. CIT 2010 TaxPub(DT) 1280 (Jp-Trib)
Distinguished on ITO v. Neetee Clothing (P) Ltd. 2010 TaxPub(DT) 1256 (Del-Trib)
Relied on Shree Balaji Alloys v. ITO 2010 TaxPub(DT) 1057 (Asr-Trib)
Followed on S. Kumars Tyre Manufacturing Co. Ltd. v. CIT (No. 1) 2009 TaxPub(DT) 1870 (MP-HC)
Applied on Dy. CIT v. Allied Leather Finishers (P) Ltd. 2009 TaxPub(DT) 1659 (Luck-Trib)
Applied on Cairn Energy India (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 1481 (Chen-Trib)
Relied on Daimlerchrysler India (P) Ltd. v. Dy. CIT 2009 TaxPub(DT) 1349 (Pune-Trib)
Followed on DCW Ltd. v. Dy. CIT 2009 TaxPub(DT) 1329 (Mum-Trib)
Distinguished on Jay Bharat Co-op Hsg Society Ltd. v. ITO 2009 TaxPub(DT) 1306 (Mum-Trib)
Distinguished on Export Credit Guarantee Corpn. (India) Ltd. v. ITO 2009 TaxPub(DT) 1243 (Mum-Trib)
Applied on CIT v. Smt. Madhu Patani 2009 TaxPub(DT) 1025 (Ker-HC)
Followed on Jehangir H.C. Jehangir v. ITO 2009 TaxPub(DT) 1003 (Mum-Trib)
Distinguished on Dalmia Dairy Industries Ltd. v. CIT 2009 TaxPub(DT) 0688 (Del-HC)
Relied on Asstt. CIT v. Niko Resources Ltd. 2009 TaxPub(DT) 0366 (Ahd-Trib)
Followed on Pan Drugs Ltd. v. Dy. CIT 2009 TaxPub(DT) 0246 (Adh-Trib)
Followed on Navbharat Enterprises (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0142 (Hyd-Trib)
Applied on Automated Securities Clearance Inc. v. ITO 2008 TaxPub(DT) 2288 (Pune-Trib)
Relied on Smt. Surinder Kaur v. ITO 2008 TaxPub(DT) 2102 (Luck-Trib)
Followed on Newgen Software Technologies Ltd. v. Asstt. CIT 2008 TaxPub(DT) 1968 (Del-Trib)
Relied on Khanna Watches Ltd. v. Dy. CIT 2008 TaxPub(DT) 0030 (Chd-Trib)
Relied The Assam Tribune v. CIT & Anr. 2006 TaxPub(DT) 1599 (Gau-HC)
Relied Deputy CIT v. Turquoise Investment & Finance Ltd. 2006 TaxPub(DT) 1536 (MP-HC)
Distinguished Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC)
Followed West Bengal State Electricity Board v. Deputy CIT & Anr. 2005 TaxPub(DT) 1451 (Cal-HC)
Applied CIT v. Mayur Foundation 2005 TaxPub(DT) 1142 (Guj-HC)
Followed Ooppootil Kurien & Co. (P) Ltd. v. CIT 2004 TaxPub(DT) 0343 (Ker-HC)
Followed Wilson Industries v. CIT 2003 TaxPub(DT) 0425 (Mad-HC)
Followed CIT v. Ashok Leyland Ltd. 2002 TaxPub(DT) 0352 (Mad-HC)
Applied Orissa Cement Ltd. v. CIT 2001 TaxPub(DT) 1377 (Del-HC)
Followed Gedore Tools (P) Ltd. v. CIT 1999 TaxPub(DT) 1189 (Del-HC)
Followed CIT v. Dhanalakshmi Mills Ltd. 1999 TaxPub(DT) 0338 (Mad-HC)
Applied on Jute Corporation of India Ltd. v. CIT & Anr. 1991 TaxPub(DT) 0505 (SC)
Overruled on CIT v. Cellulose Products of India Ltd. 1985 TaxPub(DT) 0441 (Guj-HC)
Overruled on CIT v. Anand Prasad & Ors. 1981 TaxPub(DT) 0771 (Del-HC)
Overruled on CIT v. Karamchand Premchand (P) Ltd. 1969 TaxPub(DT) 0180 (Guj-HC)
Disapproved on CIT v. Karamchand Premchand (P) Ltd. 1969 TaxPub(DT) 0180 (Guj-HC)
 
The Tax Publishers1998 TaxPub(DT) 0342 (SC) : (1998) 229 ITR 0383 : (1999) 157 CTR 0249

National Thermal Power Co. Ltd. v. Commissioner of Income Tax

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