Case Laws Analysis
Supported by on Rajaram Stock Broking Co. (Mumbai) (P) Ltd. v. ITO 2020 TaxPub(DT) 3057 (Mum-Trib)
Followed on Lata Agarwal v. DCIT 2020 TaxPub(DT) 1114 (Jp-Trib)
Applied on Harshvardhan v. DCIT 2020 TaxPub(DT) 0855 (Bang-Trib)
Followed on Dibyajyoti Chemicals (P) Ltd. v. DCIT 2020 TaxPub(DT) 0211 (Ctk-Trib)
Followed on Manoj Kumar Chowdhury v. ITO 2020 TaxPub(DT) 0112 (Kol-Trib)
Relied on Goyal Salt (P) Ltd. v. ITO 2019 TaxPub(DT) 6958 (Jp-Trib)
Followed on Yum Restaurant (India) (P) Ltd. v. ITO 2019 TaxPub(DT) 6646 (Del-Trib)
Relied on Rajendra Kumar & Company v. Dy. CIT 2019 TaxPub(DT) 6627 (Luck-Trib)
Relied on Samanthu Business Forms (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 6197 (Bang-Trib)
Relied on ITO v. S.K. Office Solutions (P) Ltd. 2019 TaxPub(DT) 5642 (Mum-Trib)
Followed on Rajan R. Srinivasan v. Asstt. CIT 2019 TaxPub(DT) 5577 (Bang-Trib)
Relied on Tata Power Solar Systems Ltd. v. Dy. CIT 2019 TaxPub(DT) 5536 (Bang-Trib)
Followed on Sunita Shreegopal Barasia v. ACIT 2019 TaxPub(DT) 5535 (Mum-Trib)
Relied on Gogga Gurushantiah & Brothers v. Asstt. CIT 2019 TaxPub(DT) 5439 (Bang-Trib)
Followed on Amit Agarwal v. Dy. CIT 2019 TaxPub(DT) 5154 (Kol-Trib)
Relied on New Jaiguru Trading Co. v. ITO 2019 TaxPub(DT) 5129 (Kol-Trib)
Relied on Rajesh Enterprises v. ITO 2019 TaxPub(DT) 4985 (Bang-Trib)
Followed on ITO v. Triad Resorts & Hotels (P) Ltd. 2019 TaxPub(DT) 4867 (Bang-Trib)
Followed on Sunil Tukaram Zambare v. ITO 2019 TaxPub(DT) 4862 (Pune-Trib)
Followed on Bhushan Uttamrao Bachchav v. ITO 2019 TaxPub(DT) 4817 (Pune-Trib)
Relied on Ram Krishna Yadav v. ITO 2019 TaxPub(DT) 4641 (Gau-Trib)
Followed on ITO v. Deepak Shankar Panaskar 2019 TaxPub(DT) 4360 (Pune-Trib)
Followed on Sparsh Agro Pro (P) Ltd. v. ACIT 2019 TaxPub(DT) 4354 (Kol-Trib)
Followed on Patankar Wind Farm (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 4351 (Pune-Trib)
Relied on Confluence Project Management (P) Ltd. v. DCIT 2019 TaxPub(DT) 4330 (Mum-Trib)
Followed on Mohinder Singh Malik v. ACIT 2019 TaxPub(DT) 4234 (Del-Trib)
Followed on Gragerious Projects (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 4102 (Del-Trib)
Relied on Sanjay Mittra v. DCIT 2019 TaxPub(DT) 4087 (Del-Trib)
Followed on Nirmal Infrastructure (P) Ltd. v. DCIT 2019 TaxPub(DT) 3933 (Mum-Trib)
Followed on SRI Sujjal Kumar Saha v. ITO 2019 TaxPub(DT) 3318 (Kol-Trib)
Followed on Karni Singh v. ITO 2019 TaxPub(DT) 3299 (Jod-Trib)
Relied on Atria Partner v. ACIT 2019 TaxPub(DT) 3237 (Del-Trib)
Followed on Thakur Chaplot v. Asstt. CIT 2019 TaxPub(DT) 3193 (Jod-Trib)
Followed on RGF Fincon (P) Ltd. v. ITO 2019 TaxPub(DT) 2984 (Kol-Trib)
Followed on Zaheer Abdulhamid Mulani v. ITO 2019 TaxPub(DT) 2760 (Pune-Trib)
Followed on Shree Balaji Promoters & Builders v. ITO 2019 TaxPub(DT) 2685 (Pune-Trib)
Followed on Shyam Sundar Khandelwal v. Dy. CIT 2019 TaxPub(DT) 2682 (Jp-Trib)
Followed on Ram Das Sonkia v. Dy. CIT 2019 TaxPub(DT) 2671 (Jp-Trib)
Relied on B. Sumathy v. ITO 2019 TaxPub(DT) 2669 (Bang-Trib)
Supported by on Narendra P. Musale v. ITO 2019 TaxPub(DT) 2589 (Pune-Trib)
Relied on Chitralekha v. ACIT 2019 TaxPub(DT) 2529 (Mum-Trib)
Followed on Bright View Buildcon LLP v. ITO 2019 TaxPub(DT) 2229 (Del-Trib)
Relied on Padam Chand Pungliya v. Asstt. CIT 2019 TaxPub(DT) 2207 (Jp-Trib)
Relied on Ochoa Laboratories Ltd. v. ACIT 2019 TaxPub(DT) 2178 (Del-Trib)
Followed on Ganpati Enterprises v. ACIT 2019 TaxPub(DT) 2167 (Del-Trib)
Followed on Jefferris India (P) Ltd. v. ACIT 2019 TaxPub(DT) 2134 (Mum-Trib)
Followed on Sunil Kumar Manchanda v. DCIT 2019 TaxPub(DT) 1544 (Luck-Trib)
Relied on Akhilesh Kumar Gupta v. ITO 2019 TaxPub(DT) 1495 (Ind-Trib)
Relied on Babubhai Cloth Store v. Addl. CIT 2019 TaxPub(DT) 1266 (Pune-Trib)
Followed on CIT v. Original Kerala Jewellers 2019 TaxPub(DT) 1116 (Mad-HC)
Followed on Empire Tubewells (P) Ltd. v. DCIT 2019 TaxPub(DT) 0969 (Del-Trib)
Relied on Opus Reality Development Ltd. v. DCIT 2019 TaxPub(DT) 0968 (Del-Trib)
Relied on Ganesha Ram Ujagar Mal v. ITO 2019 TaxPub(DT) 0822 (Asr-Trib)
Followed on Krita Engineering (P) Ltd. v. ACIT 2019 TaxPub(DT) 0745 (Karn-HC)
Followed on Tefal India Household Appliances (P) Ltd. v. ACIT 2019 TaxPub(DT) 0573 (Del-Trib)
Followed on Simran. K. Sayyed v. ITO 2019 TaxPub(DT) 0557 (Bang-Trib)
Followed on Muninaga Reddy v. ACIT 2019 TaxPub(DT) 0489 (Bang-Trib)
Followed on Varad Mehta v. DCIT 2019 TaxPub(DT) 0404 (Ind-Trib)
Relied on Satyendra Nath Kukreja v. ITO 2019 TaxPub(DT) 0388 (Del-Trib)
Relied on Neha Samyak Lodha v. ITO 2019 TaxPub(DT) 0167 (Pune-Trib)
Followed on Sakal Papers Ltd. v. Dy. CIT 2018 TaxPub(DT) 7725 (Pune-Trib)
Relied on S.R. Construction Company v. Dy. CIT 2018 TaxPub(DT) 7714 (Bang-Trib)
Followed on Iqbal Singh Dahiya v. ITO 2018 TaxPub(DT) 7592 (Del-Trib)
Followed on Keti Infrastructure (P) Ltd. v. DCIT 2018 TaxPub(DT) 7021 (Ind-Trib)
Followed on Times Internet Ltd. v. DCIT 2018 TaxPub(DT) 6639 (Del-Trib)
Followed on BMG Enterprises Ltd. v. DCIT 2018 TaxPub(DT) 6372 (Del-Trib)
Relied on HPCL Mittal Energy Ltd. v. Addl. CIT 2018 TaxPub(DT) 5812 (Asr-Trib)
Followed on Gulam Farooq Ansari v. ITO 2018 TaxPub(DT) 5805 (Jp-Trib)
Followed on H.M. Ice & Storage (P) Ltd. v. DCIT 2018 TaxPub(DT) 5446 (Del-Trib)
Followed on Muninaga Reddy v. Asstt. CIT 2018 TaxPub(DT) 5367 (Karn-HC)
Followed on Supratik Banerjee v. ACIT 2018 TaxPub(DT) 5291 (Kol-Trib)
Relied on Dt. CIT v. Shri Sinkaram Chettiar 2018 TaxPub(DT) 5290 (Coch-Trib)
Followed on Dadheech Furniture (P) Ltd. v. ITO 2018 TaxPub(DT) 5259 (Kol-Trib)
Followed on Prathvi Pal Dhabhai v. ITO 2018 TaxPub(DT) 5220 (Jp-Trib)
Relied on Kailash Chand Jat v. ITO 2018 TaxPub(DT) 5200 (Jp-Trib)
Followed on Zenith Life Style (P) Ltd. v. CIT(A) 2018 TaxPub(DT) 5174 (Kol-Trib)
Followed on Laxmi Kant Todi v. ITO 2018 TaxPub(DT) 4731 (Kol-Trib)
Followed on ITO v. Shree Mangal Associates & Vice-Versa 2018 TaxPub(DT) 4727 (Mum-Trib)
Followed on Sahiwal Investment & Trading Co. v. ITO 2018 TaxPub(DT) 4723 (Del-Trib)
Followed on Kaveri Infrastructure Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 4607 (Del-Trib)
Followed on Civtect India Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 4594 (Kol-Trib)
Followed on Airen Metals (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 4247 (Jp-Trib)
Followed on Pr. CIT v. Deepika 2018 TaxPub(DT) 4054 (Karn-HC)
Distinguished on Pr. CIT v. Deccan Mining Syndicate (P) Ltd. 2018 TaxPub(DT) 4052 (Karn-HC)
Referred on Jayanta Dasgupta v. ITO 2018 TaxPub(DT) 3936 (Kol-Trib)
Referred on Damask Projects Pvt. Ltd. v. ACIT 2018 TaxPub(DT) 3900 (Mum-Trib)
Referred on Modak Jewellers v. ACIT 2018 TaxPub(DT) 2864 (Ranchi-Trib)
Relied on Sundaram Finance Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2565 (Mad-HC)
Followed on Sudhir Khandelwal & Anr. v. ITO 2018 TaxPub(DT) 2563 (Del-Trib)
Relied on Shree Vardhman Overseas Ltd. v. DCIT 2018 TaxPub(DT) 2512 (Del-Trib)
Followed on Phool Singh v. ITO 2018 TaxPub(DT) 2442 (Del-Trib)
Relied on Hallmark Construction v. ITO 2018 TaxPub(DT) 2408 (Kol-Trib)
Relied on Associated Trading v. ITO 2018 TaxPub(DT) 2348 (Kol-Trib)
Followed on Alcatel-Lucent India Ltd. v. ACIT 2018 TaxPub(DT) 2342 (Del-Trib)
Followed on ACB India Ltd. v. ACIT 2018 TaxPub(DT) 2302 (Del-Trib)
Relied on Sumeet Chopra v. ACIT 2018 TaxPub(DT) 2216 (Del-Trib)
Followed on Challauddin Sepai v. ITO 2018 TaxPub(DT) 2156 (Kol-Trib)
Followed on ITO v. Alia Creative Consultants (P) Ltd. 2018 TaxPub(DT) 1939 (Mum-Trib)
Referred on Shabari Paul v. Dy. CIT 2018 TaxPub(DT) 1785 (Kol-Trib)
Followed on Om Logistics Ltd. v. DCIT 2018 TaxPub(DT) 1756 (Del-Trib)
Followed on Hitco Electricals (P) Ltd. v. ITO 2018 TaxPub(DT) 1749 (Del-Trib)
Referred on Ranjit Kumar Paul v. DCIT 2018 TaxPub(DT) 1247 (Kol-Trib)
Relied on DCIT v. INC Developers (P) Ltd. 2018 TaxPub(DT) 1236 (Pune-Trib)
Followed on DCIT v. Anchor Daewoo Industries Ltd. 2018 TaxPub(DT) 0964 (Mum-Trib)
Followed on Bhubaneswar Development Authority v. DCIT 2018 TaxPub(DT) 0571 (Ctk-Trib)
Followed on Shailesh G. Sheth v. ACIT 2018 TaxPub(DT) 0501 (Mum-Trib)
Relied on Suresh Sheth v. ITO 2018 TaxPub(DT) 0112 (Mum-Trib)
Relied on DCIT v. Dhanvinder Bindra 2017 TaxPub(DT) 5422 (Mum-Trib)
Relied on Autoriders India (P) Ltd. v. Asstt. CIT 2017 TaxPub(DT) 5420 (Mum-Trib)
Followed on Rajender Jain v. Asstt. CIT 2017 TaxPub(DT) 2094 (Del-Trib)
Relied on Sundaram Finance Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1956 (Chen-Trib)
Relied on Vaibhav Tulsyan v. ITO 2016 TaxPub(DT) 4981 (Kol-Trib)
Relied on Sandhya Gadkari Sharma v. Dy. CIT 2016 TaxPub(DT) 4553 (Mum-Trib)
Followed on Muninaga Reddy v. Asstt. CIT 2016 TaxPub(DT) 4490 (Karn-HC)
Relied on Rohit C. Parikh v. Dy. CIT 2016 TaxPub(DT) 4126 (Ahd-Trib)
Followed on Krishna Srivastava v. Asstt. CIT 2016 TaxPub(DT) 3660 (Bang-Trib)
Followed on Bengal Infertility and Reproductive Therapy Hospital Pvt. Ltd. v. ACIT 2016 TaxPub(DT) 3380 (Kol-Trib)
Distinguished on Grass Field Farms & Resorts (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 2970 (Jp-Trib)
Followed on Suvaprasanna Bhatacharya v. Asstt. CIT 2015 TaxPub(DT) 5064 (Kol-Trib)
Followed on H. Lakshminarayana v. ITO 2015 TaxPub(DT) 3665 (Bang-Trib)
Relied on Simran Singh Gambhir v. DDIT 2015 TaxPub(DT) 3489 (Del-Trib)
Followed on CIT v. Chandrasekaran 2015 TaxPub(DT) 2858 (Karn-HC)
Relied on Dharni Developers v. Asstt. CIT 2015 TaxPub(DT) 2743 (Mum-Trib)
Followed on Gaurav Sharma v. Asstt. CIT 2015 TaxPub(DT) 2090 (Ind-Trib)
Relied on Dy. CIT v. Maharashtra Seamless Ltd. 2011 TaxPub(DT) 0547 (Del-Trib)
 
The Tax Publishers2014 TaxPub(DT) 0202 (Karn-HC) : (2013) 359 ITR 0565

 

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