Case Laws Analysis
Relied on ITO v. Rudra Woodpack (P) Ltd. 2019 TaxPub(DT) 1135 (Del-Trib)
Relied on on ITO v. Rudra Woodpack (P) Ltd. 2019 TaxPub(DT) 1135 (Del-Trib)
Distinguished on DXN Herbal Manufacturing (India) (P). Ltd. v. ITO 2018 TaxPub(DT) 4764 (Mad-HC)
Followed on DCIT v. Bikanerwala Foods (P) Ltd. 2018 TaxPub(DT) 2353 (Del-Trib)
Relied on Dy. CIT v. Maddi Lakshmaiah & Co. Ltd. 2017 TaxPub(DT) 1725 (Visakhapatnam-Trib)
Followed on Nikkamal Jewellers v. Addl. CIT 2016 TaxPub(DT) 0284 (Chd-Trib)
Relied on Nikkamal Jewellers v. Addl. CIT 2016 TaxPub(DT) 0284 (Chd-Trib)
Followed on CIT v. Gujarat Co-op. Milk Marketing Federation Ltd. 2014 TaxPub(DT) 2910 (Guj-HC)
Followed on CIT v. Doon Valley Rubber Industries 2014 TaxPub(DT) 2212 (HP-HC)
Applied on CIT v. Deco De Trend 2013 TaxPub(DT) 2745 (Mad-HC)
Relied on Asstt. CIT v. Navas M. Meeran 2013 TaxPub(DT) 1809 (Coch-Trib)
Applied on Madhu Jayanti International Ltd. v. Dy. CIT 2012 TaxPub(DT) 2553 (Kol-Trib)
Applied on CIT v. Sophisticated Marbles & Granite Industries 2011 TaxPub(DT) 0074 (Del-HC)
Applied on Steelfab Building Systems v. ITO 2010 TaxPub(DT) 2160 (Mum-Trib)
Applied on Kwal Pro Exports v. ITO 2009 TaxPub(DT) 1768 (Jod-Trib)
Applied on Dy. CIT v. Shashi Kant Mittal 2009 TaxPub(DT) 1399 (Del-Trib)
Applied on Ramit Kumar Sharma, In re 2009 TaxPub(DT) 1374 (AAR)
Relied CIT v. Premier Tobacco Packers (P) Ltd. 2006 TaxPub(DT) 1345 (Mad-HC)
Applied CIT v. Gujarat State Export Corporation 2006 TaxPub(DT) 0668 (Guj-HC)
Distinguished CIT v. Sri Meenakshi Asphalts 2004 TaxPub(DT) 0522 (Mad-HC)
Applied CIT v. U.P. Paschimi Kshetriya Vikas Nigam Ltd. 2003 TaxPub(DT) 1416 (All-HC)
Distinguished India Cine Agencies v. CIT 2003 TaxPub(DT) 0539 (Mad-HC)
Applied CIT v. Oswal Woollen Mills Ltd. 2002 TaxPub(DT) 1411 (P&H-HC)
Applied Sacs Eagles Chicory v. CIT 2002 TaxPub(DT) 1298 (SC)
Reversed on CIT v. Aspinwall & Co. Ltd 1997 TaxPub(DT) 0776 (Ker-HC)
 
The Tax PublishersCivil Appeal Nos. 8832 & 8833 of 1997*
2001 TaxPub(DT) 1611 (SC) : (2001) 251 ITR 0323 : (2001) 170 CTR 0068 : (2001) 118 TAXMAN 0771

Aspinwall & Co. Ltd. v. CIT

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