Case Laws Analysis Followed on Hotel Inphom v. ACIT 2021 TaxPub(DT) 6467 (Mum-Trib) Applied on Narendra Kumar Jangid v. ITO 2021 TaxPub(DT) 2927 (Mum-Trib) Applied on Lord Krishna Rice Mills v. ITO 2021 TaxPub(DT) 2559 (Del-Trib) Followed on ACIT v. Harvansh P. Chawla 2021 TaxPub(DT) 2528 (Del-Trib) Supported in International Tractors Ltd. v. Dy. CIT (LTU) & Anr. 2021 TaxPub(DT) 2306 (Del-HC) Followed on Dy. CIT v. Green Star Fertilizers Ltd. 2021 TaxPub(DT) 0236 (Chen-Trib) Followed on DCIT v. Birla Corporation Ltd. 2021 TaxPub(DT) 0225 (Kol-Trib) Distinguished on Raptakos Brett & Co. Ltd. v. Dy. CIT 2021 TaxPub(DT) 0159 (Mum-Trib) Distinguished on Havells India Ltd. v. ACIT 2020 TaxPub(DT) 4686 (Del-Trib) Relied on DCIT v. GI Lbarco Veeder Root India (P) Ltd. 2020 TaxPub(DT) 4139 (Mum-Trib) Followed on Asstt. CIT v. The Beed District Central Co-Operative Bank Ltd. 2020 TaxPub(DT) 3769 (Pune-Trib) Explained on The Hanuman Estates Ltd. v. Dy. CIT 2020 TaxPub(DT) 3345 (Kol-Trib) Followed on Kandhari Infrastructure (P) Ltd. v. ACIT 2020 TaxPub(DT) 3283 (Chd-Trib) Applied on ACIT v. Indiabulls Ventures Ltd. 2020 TaxPub(DT) 2712 (Del-Trib) Distinguished on Thaniyam Panchayath Service Co-Operative Bank Ltd. v. ITO 2020 TaxPub(DT) 1139 (Coch-Trib) Relied on Sony Mobile Communications International AB v. DCIT 2019 TaxPub(DT) 7710 (Del-Trib) Followed on Bata India Ltd. v. DCIT 2019 TaxPub(DT) 6365 (Kol-Trib) Relied on Bhup Singh v. ITO 2019 TaxPub(DT) 5682 (Del-Trib) Relied on Himuda Nigam Vihar v. ACIT 2019 TaxPub(DT) 3738 (Chd-Trib) Followed on Tata Marcopolo Motors Ltd. v. Dy. CIT 2019 TaxPub(DT) 3712 (Mum-Trib) Followed on Suhail Ameer Ahmed v. Dy. CIT (International Taxation) 2019 TaxPub(DT) 2219 (Coch-Trib) Relied on Sree Murali Mohana Boiled & Raw Rice Mill (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 0595 (Visakhapatnam-Trib) Relied on GMR Energy Trading Ltd. v. Dy. CIT 2019 TaxPub(DT) 0318 (Bang-Trib) Relied on Dy. CIT v. Avesta Computers (P) Ltd. 2019 TaxPub(DT) 0306 (Pune-Trib) Relied on Himalya International Ltd. v. ITO 2018 TaxPub(DT) 8097 (Del-Trib) Relied on Rajasthan State Mines & Minerals Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7835 (Jp-Trib) Followed on Mahagun India (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7088 (Del-Trib) Distinguished on Karnataka Co-Operative Oil Seeds Growers Federation Ltd. v. ACIT 2018 TaxPub(DT) 6997 (Bang-Trib) Applied on Tata Motors Ltd. v. ACIT 2018 TaxPub(DT) 6623 (Mum-Trib) Relied on Veer Co-operative Group Housing Society Ltd. v. ITO 2018 TaxPub(DT) 6110 (Del-Trib) Distinguished on Veer Co-operative Group Housing Society Ltd. v. ITO 2018 TaxPub(DT) 6110 (Del-Trib) Followed on Kashmir Steel Rolling Mills v. Dy. CIT 2018 TaxPub(DT) 5814 (Asr-Trib) Relied on DCIT v. Adani Power Ltd. & Vice-Versa 2018 TaxPub(DT) 3879 (Ahd-Trib) Referred on ITO v. Bombay Natural History Society 2018 TaxPub(DT) 2857 (Mum-Trib) Referred on Manoj Kumar Nayak v. Jt. CIT (OSD) 2018 TaxPub(DT) 2643 (Ctk-Trib) Distinguished on Vedanta Ltd. (Successor to Cairn India Ltd.) v. Pr. CIT 2018 TaxPub(DT) 2485 (Del-HC) Distinguished on ACIT v. Kumaon Mandal Vikas Nigam Ltd. 2018 TaxPub(DT) 2431 (Del-Trib) Distinguished on Asiatic Gases Ltd. v. DCIT 2018 TaxPub(DT) 2347 (Kol-Trib) Referred on DCIT v. Sharda Worldwide Exports (P) Ltd. 2018 TaxPub(DT) 1881 (Mum-Trib) Referred on Ramesh Chand Goel v. ITO & Vice-Versa 2018 TaxPub(DT) 1369 (Del-Trib) Followed on Ashok Keshavlal Tejuja v. ACIT 2018 TaxPub(DT) 0908 (Mum-Trib) Relied on CIT v. Abhinitha Foundation (P.) Ltd. 2017 TaxPub(DT) 1942 (Mad-HC) Relied on DCIT v. East India Business Centre (P) Ltd. 2017 TaxPub(DT) 1652 (Kol-Trib) Followed on Open Solutions Software Services (P) Ltd. v. DCIT 2017 TaxPub(DT) 1264 (Del-Trib) Distinguished on Pooja Rice & General Mills Galwaddhi v. CIT 2017 TaxPub(DT) 0519 (P&H-HC) Distinguished on Rajesh Kumar Aggarwal v. CIT & Anr. 2017 TaxPub(DT) 0491 (Del-HC) Relied on Rajesh Kumar Aggarwal v. CIT & Anr. 2017 TaxPub(DT) 0491 (Del-HC) Followed on Apollo Tyres Ltd. v. Dy. CIT 2017 TaxPub(DT) 0230 (Del-Trib) Distinguished on Electrosteel Castings Ltd. v. Dy. CIT 2017 TaxPub(DT) 0187 (Kol-Trib) Relied on J.M. Financial Services Ltd v. Jt. CIT 2017 TaxPub(DT) 0025 (Mum-Trib) Distinguished on CIT v. Nashik Road Deolali Vyapari Sahakari Bank Ltd. 2016 TaxPub(DT) 5024 (Bom-HC) Distinguished on Transformers & Electricals Kerala Ltd. v. Dy. CIT 2016 TaxPub(DT) 4905 (Ker-HC) Distinguished on Agarwal Metals & Alloys Praful M. v. Addl. CIT 2016 TaxPub(DT) 3720 (Mum-Trib) Distinguished on Essel Mining & Industries Ltd v. Asstt. CIT 2016 TaxPub(DT) 2642 (Kol-Trib) Followed on Bhai Gurudas Educational Trust v. CIT 2016 TaxPub(DT) 1855 (Chd-Trib) Distinguished on NLC Nalco India Ltd. v. Dy. CIT 2016 TaxPub(DT) 1853 (Kol-Trib) Applied on West Bengal Infrastructure Development Finance Corporation v. Asstt. CIT 2016 TaxPub(DT) 0969 (Kol-Trib) Distinguished on DCIT v. Continental Engines Ltd. 2015 TaxPub(DT) 4769 (Del-Trib) Distinguished on Kangra Co-Operative Bank Ltd. v. JCIT 2015 TaxPub(DT) 4559 (Del-Trib) Followed on Pr CIT v. E-Funds International India (P) Ltd. 2015 TaxPub(DT) 4206 (Del-HC) Relied on Intas Pharmaceuticals Ltd. v. Dy. CIT 2015 TaxPub(DT) 3549 (Ahd-Trib) Distinguished on ION Geophysical Corporation v. Asstt. DIT 2015 TaxPub(DT) 3209 (Del-Trib) Distinguished on Asstt. CIT v. Amrapali Capital & Financial Services Ltd. 2015 TaxPub(DT) 2672 (Ahd-Trib) Applied on Ramesh Chand v. ITO 2015 TaxPub(DT) 0877 (Chd-Trib) Followed on Asstt. DIT v. Global Geophysical Services Ltd. 2015 TaxPub(DT) 0620 (Del-Trib) Applied on Asstt. CIT v. Sonai Engineering (P) Ltd. 2015 TaxPub(DT) 0161 (Pune-Trib) Distinguished on Egon Zehnder Information & Research Services (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0128 (Del-Trib) Distinguished on Thyssenkrupp Elevator (India) (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0010 (Del-Trib) Relied on S. Chockalingam v. Dy. CIT 2014 TaxPub(DT) 3430 (Chen-Trib) Distinguished on Janseva Majoor Sahakari Sanstha Maryadit v. ITO 2014 TaxPub(DT) 3242 (Mum-Trib) Distinguished on ITO v. Intrack Inc. Secunderabad 2014 TaxPub(DT) 2634 (Hyd-Trib) Relied on CIT v. Mitesh Impex 2014 TaxPub(DT) 2620 (Guj-HC) Distinguished on CIT v. Punjab Mandi Board 2014 TaxPub(DT) 1234 (P&H-HC) Followed on Ricoh India Ltd. v. Dy. CIT 2014 TaxPub(DT) 0357 (Mum-Trib) Distinguished on CIT v. Sam Global Securities Ltd. 2013 TaxPub(DT) 2538 (Del-HC) Applied on Krishak Bharti Co-operative Ltd. v. Dy. CIT 2013 TaxPub(DT) 2275 (Del-HC) Relied on CIT v. Bennett Coleman & Co. Ltd. 2013 TaxPub(DT) 1643 (Bom-HC) Relied on Mitsu Ltd. v. Asstt. CIT 2013 TaxPub(DT) 1347 (Ahd-Trib) Distinguished on Dy. CIT v. Macro Marvel Projects Ltd. 2013 TaxPub(DT) 1174 (Chen-Trib) Distinguished on Dy. CIT v. Vistas Wind Technology India P. Ltd. 2013 TaxPub(DT) 0252 (Chen-Trib) Distinguished on Rakesh Singh v. Asstt. CIT 2013 TaxPub(DT) 0045 (Bang-Trib) Followed on E.I.D. Parry (India) Ltd v. Asstt. CIT 2012 TaxPub(DT) 3430 (Chen-Trib) Followed on ITO v. Birampali Vasudev K. Nayak 2012 TaxPub(DT) 3382 (Ahd-Trib) Distinguished on ITO v. Sri Balaji Sago & Starch Products 2012 TaxPub(DT) 2110 (Chen-Trib) Distinguished on Raj Rani Gulati v. CIT 2012 TaxPub(DT) 1905 (All-HC) Distinguished on R. Natarajan v. Asstt. CIT 2012 TaxPub(DT) 1904 (Chen-Trib) Distinguished on CIT v. Metalman Auto (P) Ltd. 2011 TaxPub(DT) 0920 (P&H-HC) Followed on Mrs. Kiran Bansal v. Asstt. CIT 2011 TaxPub(DT) 0433 (Del-Trib) Applied on Tweezerman (India) (P) Ltd. v. Addl. CIT 2010 TaxPub(DT) 1827 (Chen-Trib) Distinguished on Asstt. CIT v. Syed Maqbul Hussain 2010 TaxPub(DT) 1824 (Chen-Trib) Applied on Asstt. CIT v. Tata Housing Development Co. Ltd. 2010 TaxPub(DT) 1776 (Mum-Trib) Distinguished on Small Industries Development Bank of India v. Addl. CIT 2009 TaxPub(DT) 1893 (Mum-Trib) Distinguished on DCW Ltd. v. Dy. CIT 2009 TaxPub(DT) 1329 (Mum-Trib) Followed on Jay Bharat Co-op Hsg Society Ltd. v. ITO 2009 TaxPub(DT) 1306 (Mum-Trib) Distinguished on Asstt. CIT v. Niko Resources Ltd. 2009 TaxPub(DT) 0366 (Ahd-Trib) Applied on California Software Co. Ltd. v. Asstt. CIT 2008 TaxPub(DT) 2253 (Chen-Trib) Applied on Sella Synergy (India) Ltd. v. Asstt. CIT 2008 TaxPub(DT) 0996 (Chen-Trib) Followed Mittal Alloys & Steels v. CIT 2008 TaxPub(DT) 0479 (P&H-HC) Distinguished on National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 1761 of 2006*2006 TaxPub(DT) 1528 (SC) : (2006) 284 ITR 0323 : (2006) 204 CTR 0182 : (2006) 157 TAXMAN 0001Goetze (India) Ltd. v. CIT SUBSCRIBE FOR FULL CONTENT
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