Case Laws Analysis
Supported by on Medley Pharmaceuticals Ltd. v. Dy. CIT 2020 TaxPub(DT) 2921 (Mum-Trib)
Distinguished on Reckitt Benckiser School India Ltd. v UOI 2020 TaxPub(DT) 1179 (Mad-HC)
Relied on Ayush Murarilal Agarwal v. ITO 2020 TaxPub(DT) 0624 (Sur-Trib)
Relied on Integrated Global Solutions (P) Ltd. v. ACIT 2020 TaxPub(DT) 0096 (Del-Trib)
Relied on Sanatan Dharam Shiksha Samittee v. ITO (E) 2019 TaxPub(DT) 7697 (Del-Trib)
Applied on Jarun Pharmaceuticals (P) Ltd. v. ITO 2019 TaxPub(DT) 5205 (Guj-HC)
Relied on Nilamben Sandipbhai Parikh v. Asstt. CIT 2019 TaxPub(DT) 5130 (Guj-HC)
Followed on DCIT v. ICICI Bank Ltd. 2019 TaxPub(DT) 4796 (Mum-Trib)
Relied on CIT v. City Union Bank Ltd. 2019 TaxPub(DT) 3731 (Mad-HC)
Relied on Parambir Singh v. ITO 2019 TaxPub(DT) 3356 (Asr-Trib)
Relied on Dy. CIT v. Visvas Promoters (P) Ltd. 2019 TaxPub(DT) 3248 (Mad-HC)
Followed on Vinita Devi Bagrodia v. Dy. CIT 2019 TaxPub(DT) 3091 (Ind-Trib)
Followed on Sujako Interiors (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 2765 (Guj-HC)
Relied on TCG Development India (P) Ltd. v. ITO 2019 TaxPub(DT) 2735 (Del-Trib)
Relied on Sanjeev Ghei v. ITO 2019 TaxPub(DT) 1966 (Del-HC)
Followed on IHHR Hospitality (P) Ltd. v. Addl. CIT 2019 TaxPub(DT) 1756 (Del-HC)
Followed on Champ Energy Ventures (P) Ltd. v. ITO & Anr. 2019 TaxPub(DT) 1013 (Bom-HC)
Relied on DCIT v. Edelweiss Securities (P) Ltd. 2019 TaxPub(DT) 0817 (Mum-Trib)
Followed on Dy. CIT v. Gyandeepkhemka 2019 TaxPub(DT) 0320 (Jp-Trib)
Followed on Pankaj Wadhwa v. ITO 2018 TaxPub(DT) 7963 (Mum-Trib)
Relied on Radiance Stock Traders (P) Ltd. v. ITO 2018 TaxPub(DT) 7895 (Del-Trib)
Followed on Dy. CIT v. Coal India Ltd 2018 TaxPub(DT) 7859 (Kol-Trib)
Followed on Asiatic Oxygen Ltd. v. DCIT 2018 TaxPub(DT) 7852 (Kol-Trib)
Followed on Pr. CIT v. S. Chand & Co. Ltd. 2018 TaxPub(DT) 7207 (Del-HC)
Relied on E-Infochips Ltd. v. Dy. CIT 2018 TaxPub(DT) 6960 (Guj-HC)
Relied on FIS Global Business Solutions India (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 6799 (Del-HC)
Relied on MBI Kits International v. ITO 2018 TaxPub(DT) 6797 (Mad-HC)
Relied on Sonia Gandhi v. Asstt. CIT 2018 TaxPub(DT) 5844 (Del-HC)
Relied on Asstt. CIT v. Goldmohur Design & Apparel Park Ltd. 2018 TaxPub(DT) 5554 (Mum-Trib)
Relied on SPL Polymers Ltd. v. Asstt. CIT 2018 TaxPub(DT) 4912 (Mum-Trib)
Relied on Mahindra Lifespace Developers Ltd. v. Asstt. CIT 2018 TaxPub(DT) 3681 (Mum-Trib)
Followed on State Bank of India v. Asstt. CIT 2018 TaxPub(DT) 3630 (Bom-HC)
Followed on Nirmala Agarwal v. Asstt. CIT 2018 TaxPub(DT) 3533 (Jp-Trib)
Referred on DCIT v. Maharashtra Airport Development Co. Ltd. & Vice-Versa 2018 TaxPub(DT) 3013 (Mum-Trib)
Referred on CIT v. L.C.C. Infotech Ltd. 2018 TaxPub(DT) 2713 (Cal-HC)
Distinguished on Tidewater Marine International Inc. v. Dy. DIT 2018 TaxPub(DT) 2241 (Uttarakhand-HC)
Relied on Ananda Paul v. ACIT 2018 TaxPub(DT) 2039 (Kol-Trib)
Distinguished on REPCO Home Finance Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2016 (Chen-Trib)
Followed on Education & Rural Development Society v. ITO (E) 2018 TaxPub(DT) 1334 (Jp-Trib)
Relied on ITO v. Alex Rockey 2018 TaxPub(DT) 1124 (Coch-Trib)
Referred on Dy. CIT v. Apollo Tyres Ltd. 2018 TaxPub(DT) 0887 (Coch-Trib)
Referred on T.T. Krishnamachari & Co. v. Asstt. CIT 2018 TaxPub(DT) 0806 (Mad-HC)
Relied on Navrattan Kothari v. ACIT 2017 TaxPub(DT) 5604 (Jp-Trib)
Followed on State Bank of India v. Asstt. CIT 2017 TaxPub(DT) 5325 (Mad-HC)
Review on Dolphin Drilling Ltd. v. Asstt. DIT 2017 TaxPub(DT) 5239 (Uttarakhand-HC)
Case Review on Dolphin Drilling Ltd. v. Asstt. DIT 2017 TaxPub(DT) 5239 (Uttarakhand-HC)
Relied on CIT v. Sun Pharmaceutical Industries Ltd. 2017 TaxPub(DT) 4108 (Guj-HC)
Relied on S.M. Kutubuddin v. Asstt. CIT 2017 TaxPub(DT) 1952 (Mad-HC)
Followed on Pr. CIT v. Paramount Communication (P) Ltd. 2017 TaxPub(DT) 0794 (Del-HC)
Followed on Asstt. CIT v. Tata Chemicals Ltd. 2017 TaxPub(DT) 0703 (Mum-Trib)
Followed on Nandesari Industries Association v. Deputy Commissioner of Income Tax (Exem) 2017 TaxPub(DT) 0423 (Guj-HC)
Relied on IBM India (P) Ltd. v. CIT 2017 TaxPub(DT) 0279 (Bang-Trib)
Relied on Pr. CIT v. Tata Power Delhi Distribution Ltd. 2016 TaxPub(DT) 4976 (Del-HC)
Followed on CIT v. Eureka Stock & Share Broking Services Ltd. 2016 TaxPub(DT) 4511 (Cal-HC)
Relied on Kaira District Co-Op. Milk Producers Union Ltd. v. Dy. CIT 2016 TaxPub(DT) 4287 (Guj-HC)
Followed on Intercontinental (India) v. Dy. CIT 2016 TaxPub(DT) 4246 (Guj-HC)
Relied on Kolkata Port Trust v. Asstt. CIT 2016 TaxPub(DT) 4070 (Kol-Trib)
Followed on Upkar International P. Ltd. v. Dy. CIT 2016 TaxPub(DT) 3535 (Del-Trib)
Relied on Pr. CIT v. Waves Food Private Ltd. 2016 TaxPub(DT) 3330 (Guj-HC)
Relied on Amit Engineers v. Asstt. CIT 2016 TaxPub(DT) 2009 (Chd-Trib)
Relied on Commissioner of Income-tax & Deputy Commissioner of Income-Tax v. Chaitanya Properties Pvt. Ltd. 2016 TaxPub(DT) 1447 (Karn-HC)
Relied on Purnima Dutta v. ITO 2016 TaxPub(DT) 1040 (Kol-Trib)
Relied on A.P. Refinery (P) Ltd. v. Addl. CIT 2016 TaxPub(DT) 0119 (Chd-Trib)
Followed on Madhuraj Foundation v. Asstt. CIT 2015 TaxPub(DT) 5397 (Chd-Trib)
Relied on CIT v. Vishishth Chay Vyapar Ltd. 2015 TaxPub(DT) 5085 (Del-HC)
Followed on Landbase India Ltd. v. Dy. CIT 2015 TaxPub(DT) 4322 (Del-Trib)
Distinguished on Dy. CIT v. Krishna Kumar Maheshwari 2015 TaxPub(DT) 3979 (Luck-Trib)
Relied on Borneo Realship Ltd. v. ITO 2015 TaxPub(DT) 3786 (Kol-Trib)
Relied on Oriental Insurance Company v. CIT 2015 TaxPub(DT) 3662 (Del-HC)
Relied on Shree Chalthan Vibhag Khand v. Dy. CIT 2015 TaxPub(DT) 3420 (Guj-HC)
Relied on Dy. CIT v. Pochampad Constructions Company (P) Ltd. 2015 TaxPub(DT) 3344 (Hyd-Trib)
Relied on CIT v. Schwing Stetter India (P) Ltd. 2015 TaxPub(DT) 3031 (Mad-HC)
Relied on Lahmeyer Holding Gmbh v. Dy. DIT 2015 TaxPub(DT) 2899 (Del-HC)
Relied on Dell India (P) Ltd. v. Jt. CIT & Anr. 2015 TaxPub(DT) 2897 (Karn-HC)
Relied on on E-Infochips Ltd. v. Dy. CIT 2015 TaxPub(DT) 2318 (Guj-HC)
Applied on CIT & Ors. v. Velocient Technologies Ltd. & Ors. 2015 TaxPub(DT) 2310 (Del-HC)
Followed on Prabhu Dayal Rangwala & Ors. v. CIT 2015 TaxPub(DT) 2248 (Del-HC)
Relied on United Phosphorus Ltd. v. Addl. CIT 2015 TaxPub(DT) 2142 (Guj-HC)
Relied on ITO v. Esbee Holdings (P) Ltd. 2015 TaxPub(DT) 1841 (Hyd-Trib)
Followed on Ranjit Projects (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0769 (Guj-HC)
Followed on Techman Buildwell (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0602 (Del-HC)
Followed on GKN Sinter Metals Ltd. v. Ramapriya Raghavan Asstt. CIT & Ors. 2015 TaxPub(DT) 0543 (Bom-HC)
Followed on GTL Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0466 (Mum-Trib)
Distinguished on Dy. CIT v. Navratna Organisers & Dev. Pvt. Ltd. 2015 TaxPub(DT) 0215 (Ahd-Trib)
Relied on Dy. CIT v. Zoroastrian Co-op Bank Ltd. 2015 TaxPub(DT) 0086 (Mum-Trib)
Relied on Satabisha Agro P. Ltd. v. ITO 2014 TaxPub(DT) 4317 (Hyd-Trib)
Relied on Aventis Pharma Ltd. v. Asstt. CIT & Ors. 2014 TaxPub(DT) 4246 (Bom-HC)
Relied on Asstt. CIT v. Lincoln Pharmaceuticals Ltd. 2014 TaxPub(DT) 4120 (Ahd-Trib)
Followed on Anil Hassanand Gajwani v. ITO 2014 TaxPub(DT) 4055 (Guj-HC)
Followed on Asiatic Oxygen Ltd. v. Dy. CIT 2014 TaxPub(DT) 3988 (Cal-HC)
Relied on Oriental Bank of Commerce v. Addl. CIT 2014 TaxPub(DT) 3944 (Del-HC)
Relied on Dy. CIT v. Vikas Sharma 2014 TaxPub(DT) 3890 (Chd-Trib)
Applied on Dy. CIT v. India Infoline Insurance Services P. Ltd. 2014 TaxPub(DT) 3283 (Mum-Trib)
Distinguished on Asstt. CIT v. Pankaj Agarwal 2014 TaxPub(DT) 3159 (Luck-Trib)
Followed on Indo Arab Air Services v. Asstt. CIT 2014 TaxPub(DT) 3138 (Del-Trib)
Followed on CIT v. Ashley Services Ltd. 2014 TaxPub(DT) 2644 (Mad-HC)
Followed on Indian Bank v. Dy. CIT 2014 TaxPub(DT) 2531 (Mad-HC)
Followed on CIT v. Atul Kumar Swami 2014 TaxPub(DT) 2106 (Del-HC)
Relied on NDT Systems v. ITO & Ors. 2014 TaxPub(DT) 2022 (Bom-HC)
Followed on Vodafone South Ltd. & Anr. v. UOI & Ors. 2014 TaxPub(DT) 1706 (Del-HC)
Followed on Aroni Commercials Ltd. v. Dy. CIT & Anr. 2014 TaxPub(DT) 1649 (Bom-HC)
Applied on CIT v. Vardhman Industries 2014 TaxPub(DT) 1497 (Raj-HC)
Followed on Rasalika Trading & Investment Co. (P.) Ltd. v. Dy. CIT & Anr. 2014 TaxPub(DT) 1468 (Del-HC)
Relied on Mohan Gupta (HUF) v. CIT & Anr. 2014 TaxPub(DT) 1460 (Del-HC)
Followed on Rabo India Finance Ltd. v. Dy. CIT 2014 TaxPub(DT) 1244 (Bom-HC)
Followed on ITO v. Object Connect India (P.) Ltd. 2014 TaxPub(DT) 0767 (Hyd-Trib)
Followed on Bharat Overseas Bank Ltd. v. Assistant Commissioner of Income-tax 2014 TaxPub(DT) 0660 (Chen-Trib)
Followed on CIT v. Goetze (India) Ltd. 2014 TaxPub(DT) 0416 (Del-HC)
Followed on Nath Developers v. Asstt. CIT 2013 TaxPub(DT) 2533 (Pune-Trib)
Followed on Transwind Infrastructure (P) Ltd. v. ITO 2013 TaxPub(DT) 1961 (Guj-HC)
Followed on Kalpataru Sthapatya (P.) Ltd. v. ITO 2013 TaxPub(DT) 1681 (Guj-HC)
Relied on Dynacraft Air Controls v. Sneha Joshi 2013 TaxPub(DT) 1636 (Bom-HC)
Relied on Sterilite Industries (India) Ltd. v. Asstt. CIT 2013 TaxPub(DT) 1387 (Mad-HC)
Relied on Vodafone West Ltd. v. Asstt. CIT 2013 TaxPub(DT) 1360 (Ahd-Trib)
Relied on Arvind Polycot Ltd. v. Chandra Ram 2013 TaxPub(DT) 1272 (Guj-HC)
Followed on Agrawal JV v. ITO & Anr. 2013 TaxPub(DT) 0893 (Guj-HC)
Referred on Alappat Jewels v. Asstt. CIT 2013 TaxPub(DT) 0585 (Ker-HC)
Followed on Gujarat Power Corporation Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0409 (Guj-HC)
Relied on Bothra International v. ITO 2013 TaxPub(DT) 0322 (Jod-Trib)
Distinguished on H.S. Bawa v. CIT 2013 TaxPub(DT) 0258 (P&H-HC)
Followed on CIT v. Usha International Ltd. 2013 TaxPub(DT) 0244 (Del-HC)
Followed on Doshi Housing Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0187 (Mad-HC)
Followed on Delhi Industries & Enterprises v. Assistant Commissioner of Income Tax 2013 TaxPub(DT) 0137 (Del-Trib)
Relied on Ashwamegh Co-Operative Housing Society Ltd. v. Dy. CIT & Anr. 2013 TaxPub(DT) 0126 (Guj-HC)
Distinguished on Dewas Soya Ltd. v. Addl. CIT 2012 TaxPub(DT) 3295 (MP-HC)
Distinguished on Dy. CIT v. Hyundai Motor India Ltd. 2012 TaxPub(DT) 2986 (Chen-Trib)
Relied on Bharati Vidyapeeth v. Asstt. CIT 2012 TaxPub(DT) 2160 (Pune-Trib)
Followed on International Global Networks BV v. Dy. Director of IT 2012 TaxPub(DT) 1994 (Mum-Trib)
Applied on M/s. Merilyn Shipping & Transports Visakhapatnam v. Asstt. CIT 2012 TaxPub(DT) 1009 (Visakhapatnam-Trib)
Followed on Asstt. CIT v. Wolkem India Ltd. 2012 TaxPub(DT) 0387 (Jod-Trib)
Followed on CIT v. Raj Kumar Mahajan 2012 TaxPub(DT) 0241 (Del-HC)
Followed on Crisil Ltd. v. Addl. CIT 2012 TaxPub(DT) 0138 (Mum-Trib)
Relied on Tulsi Developers v. Dy. CIT 2012 TaxPub(DT) 0107 (Guj-HC)
Followed on Virendra Kumar Agrawal v. ITO 2011 TaxPub(DT) 2168 (Mum-Trib)
Relied on Rotary Club of Ahmedabad v. Asstt. CIT 2011 TaxPub(DT) 1755 (Guj-HC)
Followed on Asstt. CIT v. Rolta India Ltd. 2011 TaxPub(DT) 1630 (Mum-Trib)
Applied on Givaudan Flavours India (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 0966 (Mum-Trib)
Relied on Madhu Gupta v. Dy. CIT 2011 TaxPub(DT) 0807 (Mum-Trib)
Followed on Ritu Investments (P) Ltd. v. Dy. CIT 2011 TaxPub(DT) 0647 (Del-HC)
Followed on Cray Research India Ltd. v. Jt. CIT 2011 TaxPub(DT) 0586 (Del-Trib)
Relied on Tamil Nadu Petroproducts Ltd. v. CIT & Anr. 2011 TaxPub(DT) 0479 (Mad-HC)
Relied on Tikaula Sugar Mills Ltd. v. Asstt. CIT & Vice Versa 2011 TaxPub(DT) 0328 (Del-Trib)
Followed on Chika Overseas (P) Ltd. v. ITO 2011 TaxPub(DT) 0174 (Mum-Trib)
Applied on Asstt. CIT v. Rollatainers Ltd. 2011 TaxPub(DT) 0157 (Del-Trib)
Approved on CIT v. Smt. Indra Devi Jindal 2010 TaxPub(DT) 2295 (P&H-HC)
Distinguished on CIT v. Smt. Indra Devi Jindal 2010 TaxPub(DT) 2295 (P&H-HC)
Followed on Sri Sakthi Textiles Ltd. v. Jt. CIT 2010 TaxPub(DT) 2170 (Mad-HC)
Followed on Asstt. CIT v. Mahindra Holidays & Resorts (India) Ltd. 2010 TaxPub(DT) 1968 (Chen-Trib)
Followed on ICICI Prudential Life Insurance Co. Ltd. v. Asstt. CIT & Anr. 2010 TaxPub(DT) 1638 (Bom-HC)
Relied on Rallis India Ltd. v. Asstt. CIT 2010 TaxPub(DT) 1619 (Bom-HC)
Relied on Asstt. CIT v. Choksi Heraeus (P) Ltd. 2010 TaxPub(DT) 1613 (Jod-Trib)
Relied on Multiscreen Media (P) Ltd. v. UOI & Anr. 2010 TaxPub(DT) 1542 (Bom-HC)
Relied on Godrej Agrovet Ltd. v. Dy. CIT & Anr. 2010 TaxPub(DT) 1493 (Bom-HC)
Relied on Purity Techtextile (P) Ltd. v. Asstt. CIT & Anr. 2010 TaxPub(DT) 1463 (Bom-HC)
Followed on Dy. CIT v. Manak Shoes Co. (P) Ltd. 2010 TaxPub(DT) 1451 (Del-Trib)
Affirmed on CIT v. Eicher Ltd. 2007 TaxPub(DT) 1255 (Del-HC)
Affirmed on CIT v. Kalvinator of India Ltd. 2002 TaxPub(DT) 1348 (Del-HC)
Relied on CIT v. Chunni Lal Moonga Ram 1961 TaxPub(DT) 0251 (SC)
 
The Tax Publishers2010 TaxPub(DT) 1335 (SC) : (2010) 032 (I) ITCL 0555 : (2010) 320 ITR 0561 : (2010) 228 CTR 0488 : (2010) 187 TAXMAN 0312 : (2010) 034 DTR 0049

CIT v. Kelvinator of India Ltd.

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