Southern Technologies Ltd. v. Jt. CIT

Case Laws Analysis
Relied on Sandesh Procon LLP v. Asstt. CIT 2021 TaxPub(DT) 1321 (Guj-HC)
Supported in Sandesh Procon LLP v. Asstt. CIT 2021 TaxPub(DT) 1321 (Guj-HC)
Relied on Akkialur Urban Co-Op Bank Ltd. v. ITO 2019 TaxPub(DT) 2687 (Bang-Trib)
Followed on ACIT v. Hoshiarpur Central Co-Op. Bank Ltd. 2019 TaxPub(DT) 1784 (Asr-Trib)
Relied on Royal Bank of Scotland N.V. v. DCIT 2018 TaxPub(DT) 6506 (Kol-Trib)
Relied on DCIT (IT) v. Royal Bank of Scotland N.V. & Vice-Versa 2018 TaxPub(DT) 5929 (Kol-Trib)
Followed on CIT v. Brahmaputra Capital & Financial Services Ltd. 2018 TaxPub(DT) 2526 (Del-HC)
Followed on Dy. CIT v. Kangra Central Co-Operative Bank Ltd. 2018 TaxPub(DT) 1940 (Chd-Trib)
Relied on State Bank of India v. Asstt. CIT 2017 TaxPub(DT) 5325 (Mad-HC)
Distinguished on Elite International (P.) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1970 (Mum-Trib)
Relied on Dy. CIT v. Royal Bank of Scotland N.V. 2016 TaxPub(DT) 5017 (Kol-Trib)
Followed on Pr. CIT v. Mahila Sewa Sahakari Bank Ltd. 2016 TaxPub(DT) 3656 (Guj-HC)
Distinguished on CIT v. Shriram Investments Ltd. 2015 TaxPub(DT) 4995 (Mad-HC)
Followed on Credit Agricole Corporate & Investment Bank v. ACIT 2015 TaxPub(DT) 4484 (Mum-Trib)
Distinguished on DCIT v. Latur Urban Co-operative Bank Ltd. 2015 TaxPub(DT) 3150 (Pune-Trib)
Distinguished on Dy. CIT v. Siddheshwar Sahakari Bank Ltd. 2015 TaxPub(DT) 3117 (Pune-Trib)
Distinguished on Dy. CIT v. Mahesh Urban Co-operative Bank Ltd. 2015 TaxPub(DT) 3111 (Pune-Trib)
Followed on Dy. CIT v. Durga Cooperative Urban Bank Ltd. 2015 TaxPub(DT) 1057 (Visakhapatnam-Trib)
Followed on Dy. CIT v. Sri Vijaya Durga Finanace (P) Ltd. 2014 TaxPub(DT) 4653 (Hyd-Trib)
Followed on Asstt. CIT v. Omerga Janta Sahakari Bank Ltd. 2014 TaxPub(DT) 4275 (Pune-Trib)
Applied on KEC Holdings Ltd. v. Asstt. CIT 2014 TaxPub(DT) 4263 (Mum-Trib)
Relied on Cosmos Co-op Bank Ltd. v. Dy. CIT 2014 TaxPub(DT) 3725 (Pune-Trib)
Followed on Hamirpur District Co-operative Bank Ltd. v. Dy. CIT 2014 TaxPub(DT) 2079 (Luck-Trib)
Relied on Asstt. CIT v. Punjab Urban Development Authority 2014 TaxPub(DT) 1683 (Chd-Trib)
Followed on CIT v. Amrutanjan Finance Ltd. 2014 TaxPub(DT) 1528 (Mad-HC)
Followed on CIT v. Sakthi Finance Ltd. 2013 TaxPub(DT) 0947 (Mad-HC)
Followed on CIT v. Brahmaputra Capital & Financial Services Ltd. 2012 TaxPub(DT) 2453 (Del-HC)
Relied on Asstt. CIT v. Shriram Transport Finance Co. Ltd. 2011 TaxPub(DT) 2012 (Chen-Trib)
Explained on CIT v. Vasisth Chay Vyapar Ltd. & Anr. 2011 TaxPub(DT) 0663 (Del-HC)
Distinguished on CIT v. Vasisth Chay Vyapar Ltd. & Anr. 2011 TaxPub(DT) 0663 (Del-HC)
Relied on Bhagwandas Shobhalal Jain v. Dy. CIT & Anr. 2011 TaxPub(DT) 0410 (MP-HC)
Followed on Vijaya Bank v. CIT & Anr. 2010 TaxPub(DT) 1825 (SC)
Affirmed on Southern Technologies Ltd. v. Jt. CIT 2008 TaxPub(DT) 0075 (Mad-HC)
Relied on The City Board v. CIT 1952 TaxPub(DT) 0115 (All-HC)

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The Tax PublishersCivil Appeal No. 1337 of 2003 2010 TaxPub(DT) 1302 (SC) : (2010) 032 (I) ITCL 0505 : (2010) 320 ITR 0577 : (2010) 228 CTR 0440 : (2010) 187 TAXMAN 0346 : (2010) 034 DTR 0011 Southern Technologies Ltd. v. Jt. CIT INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT