Case Laws Analysis Followed on Greatship (India) Ltd. C/o Kalyaniwalla & Mistry LLP v. Dy. CIT 2021 TaxPub(DT) 5695 (Mum-Trib) Distinguished on Acciona Wind Energy (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 8373 (Bang-Trib) Distinguished on Vinod V. Chhapia v. ITO 2013 TaxPub(DT) 1123 (Mum-Trib) Affirmed CIT v. D.P. Sandu Bros. Chembur (P) Ltd. 2005 TaxPub(DT) 1286 (SC) Affirmed Assistant CIT v. Maxcare Laboratories Ltd. 2005 TaxPub(DT) 0297 (Ctk-Trib) Relied CIT v. Gotan Lime Stone Khanij Udhyog 2004 TaxPub(DT) 0899 (Raj-HC) Relied CIT v. Magnum Export (P) Ltd. 2003 TaxPub(DT) 1261 (Cal-HC) Followed CIT v. Bhor Industries Ltd. 2003 TaxPub(DT) 1064 (Bom-HC) Distinguished on Karamchari Union, Agra v. Union of India & Ors. 2000 TaxPub(DT) 1271 (SC) Applied on CIT v. J.V. Kolta 1999 TaxPub(DT) 0684 (Bom-HC) Concurred with on B.K. Roy (P) Ltd. v. CIT 1995 TaxPub(DT) 0182 (Cal-HC) Dissented CIT v. Gulab Chand 1991 TaxPub(DT) 1215 (All-HC) Dissented on CIT v. Gulab Chand 1991 TaxPub(DT) 1215 (All-HC) Distinguished on CIT v. Trikamlal Maneklal 1987 TaxPub(DT) 1359 (Bom-HC) Distinguished on CIT v. B.C. Srinivasa Setty 1981 TaxPub(DT) 0902 (SC) Relied on United Commercial Bank Ltd. v. CIT 1957 TaxPub(DT) 0151 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1093 (Mum-Trib) : (2001) 249 ITR 0265 : (2001) 166 CTR 0007 : (2001) 116 TAXMAN 0077Cadell Weaving Mill Co. (P) Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT