CALCUTTA DISCOUNT COMPANY LIMITED Vs. INCOME TAX OFFICER COMPANIES DISTRICT I CALCUTTA
LAWS(SC)-1960-11-18
SUPREME COURT OF INDIA (FROM: CALCUTTA)
Decided on November 01,1960

CALCUTTA DISCOUNT COMPANY LIMITED Appellant
VERSUS
INCOME TAX OFFICER,COMPANIES DISTRICT I,CALCUTTA Respondents


Cited Judgements :-

CHHOTELAL VERMA VS. CORPORATION OF THE CITY OF NAGPUR [LAWS(BOM)-1963-9-7] [REFERRED TO]
SUGAR SELLING AGENCY P LTD VS. R KANNAN INCOME-TAX OFFICER COMPANIES CIRCLE II 3 BOMBAY [LAWS(BOM)-1980-3-10] [REFERRED TO]
TATA ENGG AND LOCOMOTIVE COMPANY LTD VS. UNION OF INDIA [LAWS(BOM)-1990-12-6] [REFERRED TO]
PUNJAB PRODUCE AND TRADING CO LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1982-6-39] [REFERRED TO]
PURBACHAL INTERNATIONAL VS. STATE [LAWS(CAL)-1985-4-40] [REFERRED TO]
JAY SHREE TEA AND INDUSTRIES LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(CAL)-1998-9-43] [REFERRED TO]
Berger Paints India LTD VS. Assistant Commissioner of Income tax [LAWS(CAL)-2003-12-4] [REFERRED TO]
Mercury Travels LTD VS. Deputy Commissioner of Income Tax [LAWS(CAL)-2002-9-21] [REFERRED TO]
MIMEC (INDIA) P. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(CAL)-2009-8-108] [REFERRED TO]
MIMEC (INDIA) P. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(CAL)-2009-8-108] [REFERRED TO]
NARESH KUMAR & CO. PVT. LTD. VS. UNION OF INDIA [LAWS(CAL)-2011-8-194] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CRAY RESEARCH INDIA LTD [LAWS(DLH)-2012-2-540] [REFERRED TO]
SMT. MEERA KAPOOR VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2012-8-558] [REFERRED TO]
SUPER CHEMICALS VS. ADDITIONAL COMMISSIONER, GRADE I, TRADE TAX, AGRA ZONE, AGRA AND OTHERS [LAWS(ALL)-2010-1-287] [REFERRED TO]
COMMISSIONER OF INCOME TAX-V VS. BHAWANI SINGHJI [LAWS(DLH)-2018-10-36] [REFERRED TO]
CADILA HEALTHCARE LIMITED VS. COMPETITION COMMISSION OF INDIA [LAWS(DLH)-2018-3-27] [REFERRED TO]
SONIA GANDHI VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 52(1) AND ORS [LAWS(DLH)-2018-9-43] [REFERRED TO]
CIT VS. SHASTHA PHARMA LABORATORIES [LAWS(KAR)-2013-11-425] [REFERRED TO]
GEE VEE ENTERPRISE VS. ADDITIONAL COMMISSIONER OF NICOME TAX [LAWS(DLH)-1974-10-11] [REFERRED]
NIKO RESOURCES LTD VS. ASSISTANT DIRECTOR OF INCOME TAX [LAWS(GJH)-2014-7-252] [REFERRED TO]
SHRI KEDKUI VIBHAG KHEDUTO NI MOTA KAD NI SEVA SAHKARI MANDLI LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-2017-11-239] [REFERRED TO]
GUJARAT STATE PETRONET LIMITED VS. GAIL INDIA LIMITED [LAWS(GJH)-2017-12-337] [REFERRED TO]
LUXA UPBHOGTA CO VS. SALES TAX OFFICER, SECTOR 11, VARANASI [LAWS(ALL)-1963-8-16] [REFERRED TO]
JAGDISH PRASAD VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1973-2-11] [REFERRED TO]
GURUDATTA SUGARS LTD VS. UNION OF INDIA [LAWS(BOM)-2003-6-96] [REFERRED TO]
S GURBAKHSH SINGH VS. DELHI STATE INDUSTRIAL DEVELOPMENT CORPORATION LIMITED [LAWS(DLH)-1978-5-20] [REFERRED]
GOODWILL INDIA LIMITED VS. COMMISSIONER OF SALES TAX DELHI [LAWS(DLH)-1979-4-20] [REFERRED TO]
CARRASCO INVESTMENT LIMITED VS. SPECIAL DIRECTOR ENFORCEMENT DIRECTORATE [LAWS(DLH)-1991-5-65] [REFERRED]
JINDAL PHOTO FILMS LIMITED VS. DEPUTY CIT [LAWS(DLH)-1998-5-18] [REFERRED TO (SC) : TC 51R.779]
SITA WORLD TRAVELS (INDIA) LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2004-5-116] [REFERRED TO]
SYED FAZAL POOKOYA THANGAL VS. STATE OF KERALA [LAWS(KER)-1993-8-19] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SIVA TRADERS [LAWS(KER)-2002-3-65] [REFERRED TO]
A. SRIDEVI VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD 16(1) [LAWS(MAD)-2018-12-48] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX-6 VS. SKI RETAIL CAPITAL LTD [LAWS(MAD)-2020-5-72] [REFERRED TO]
CENTURY NF CASTINGS VS. UNION OF INDIA [LAWS(P&H)-2000-8-160] [REFERRED TO]
GARDEN SILK MILLS LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-1994-8-22] [REFERRED TO]
ADANI EXPORTS LIMITED VS. ORIENTAL INSURANCE COMPANY LIMITED [LAWS(GJH)-2001-4-45] [RELIED ON]
AMRUTLAL CHANDMAL JAIN VS. COMPETENT AUTHORITY AND ADMINISTRATION MUMBAI [LAWS(GJH)-2004-4-48] [REFERRED TO]
DINA NATH VS. COMMISSIONER OF INCOME TAX [LAWS(J&K)-1993-4-4] [REFERRED TO]
ANUPAM INFRASTRUCTURES AND LAND DEVELOPMENT PVT LTD VS. STATE OF U P [LAWS(ALL)-2010-9-43] [REFERRED TO]
AMRIT CORP. LTD. VS. ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(ALL)-2014-4-307] [REFERRED TO]
SIMPLEX INFRASTRUCTURES LTD. VS. COMMISSIONER OF SERVICE TAX [LAWS(CAL)-2016-4-16] [REFERRED TO]
SHAHI ENCLAVES PRIVATE LIMITED VS. STATE OF WEST BENGAL [LAWS(CAL)-2016-5-85] [REFERRED TO]
HIMANGSHU SEKHAR CHAKRAVORTY VS. TAX RECOVERY OFFICER [LAWS(GAU)-1986-4-5] [REFERRED TO]
DEPUTY COMMISSIONER OF INCOME TAX ASSESSMENT VS. NAGINIMARA VENEER AND SAW MILLS PRIVATE LIMITED [LAWS(GAU)-1999-11-26] [REFERRED TO]
STATE OF NAGALAND VS. UCO BANK [LAWS(GAU)-2004-1-6] [REFERRED TO]
VINOD TRADING CO VS. STATE OF ASSAM [LAWS(GAU)-2005-7-4] [REFERRED TO]
SH. VIRBHADRA SINGH VS. DEPUTY COMMISSIONER, CIRCLE SHIMLA, INCOME TAX OFFICE AND OTHERS [LAWS(HPH)-2016-12-91] [REFERRED TO]
BOMMANNA CHETTIAR P S S VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1968-1-7] [REFERRED TO]
MUNILAL RAMDAYAL VS. INCOME TAX OFFICER [LAWS(ORI)-1969-8-5] [REFERRED TO]
UTTARESWARI RICE MILLS VS. SALES TAX OFFICER INTELLIGENCE WING VIGILANCE B BERHAMPUR [LAWS(ORI)-1971-2-1] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. PRAFULLA KUMAR MALLIK [LAWS(ORI)-1974-1-19] [REFERRED TO]
INDIAN CHARGE CHROME LIMITED VS. UNION OF INDIA [LAWS(ORI)-1999-1-1] [REFERRED TO]
PRAFULLA KUMAR SAHOO VS. STATE OF ORISSA [LAWS(ORI)-2002-11-10] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INDIAN FARMERS FERTILIZERS CO OP LTD [LAWS(DLH)-2010-12-282] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MANAK SHOES CO. PVT. LTD. [LAWS(DLH)-2011-5-451] [REFERRED TO]
P K NAIR VS. INCOME TAX OFFICER [LAWS(KER)-1972-7-34] [REFERRED TO]
VAYALAR RAVI VS. GOVT. OF INDIA AND OTHERS [LAWS(KER)-1981-12-37] [REFERRED TO]
PEIRCE LESLIE AND CO VS. INDUSTRIAL TRIBUNAL KOZHIKODE [LAWS(KER)-1961-12-24] [REFERRED TO]
SUNDARESWARAN N VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1970-10-3] [REFERRED TO]
MOHAN SINGH LAXMAN SINGHJI RAJPUT VS. BHAWARLAL NAHTA [LAWS(MPH)-1962-9-13] [REFERRED TO]
NATHURAM KAPOOR VS. INCOME TAX OFFICER [LAWS(MPH)-1978-5-2] [REFERRED TO]
KANCHANBAI VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-1978-7-4] [REFERRED TO]
LOKENDRA SINGH RATHORE VS. WEALTH TAX OFFICER [LAWS(MPH)-1983-12-14] [REFERRED TO]
J.K. TRADERS, DOTURI VS. UNION OF INDIA [LAWS(PAT)-2019-12-103] [REFERRED TO]
RAVINDRA KUMAR VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-2019-8-52] [REFERRED TO]
HYDERABAD ALLWYN METAL WORKS LIMITED VS. INCOME TAX OFFICER [LAWS(APH)-1961-1-24] [REFERRED TO]
ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION VS. INCOME TAX OFFICER [LAWS(APH)-1961-7-1] [REFERRED TO]
ANNA NAGEDRASMAND BOMMIREDDI VENKAYY AND CO VS. COMMISSIONER OF INCOME TAX ANDHRA PRADESH HYDERABAD [LAWS(APH)-1966-10-21] [REFERRED TO]
NAWAB SIR MIR OSMAN ALI KHAN BAHADUR H E H THE NIZAM OF HYDERABAD VS. INCOME TAX OFFICER [LAWS(APH)-1969-3-1] [REFERRED TO]
TIMES GLOBAL BROADCASTING COMPANY LTD VS. UNION OF INDIA & ORS [LAWS(BOM)-2019-3-119] [REFERRED TO]
PILANI INVESTMENT CORPORATION LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1966-7-21] [REFERRED TO]
TARAPRASANNA CHOUDHRY VS. AGRICULTURAL INCOME TAX OFFICER [LAWS(CAL)-1967-1-7] [REFERRED TO]
MAMCHAND AND CO VS. COMMISSIONER OF INCOME TAX WEST BENGAL II [LAWS(CAL)-1968-9-9] [REFERRED TO]
NARSINGDAS BANGUR VS. INCOME TAX OFFICER CENTRAL [LAWS(CAL)-1969-9-17] [REFERRED TO]
DUNLOP RUBBER COMPANY LTD VS. INCOME TAX OFFICER A WARD [LAWS(CAL)-1970-3-15] [REFERRED TO]
NIRANJAN AND CO P LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1971-5-20] [REFERRED TO]
H A NANJI AND CO VS. INCOME TAX OFFICER A WARD [LAWS(CAL)-1979-6-27] [REFERRED TO]
VINODBHAI ARVINDBHAI PATEL PROPRIETOR SHAKTI CONSTRUCTION VS. INCOME TAX OFFICER [LAWS(GJH)-2011-5-187] [REFERRED TO]
LAXMANI MEWAL DAS VS. INCOME TAX OFFICER I WARD [LAWS(CAL)-1972-1-9] [REFERRED TO]
STATE OF KARNATAKA VS. G LAKSHMAN [LAWS(KAR)-1987-6-22] [REFERRED TO]
SYNBIOTICS LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE FOUR [LAWS(GJH)-2014-5-32] [REFERRED TO]
S.P. Mohanlal, Bangalore VS. The Commissioner of Income-tax [LAWS(KAR)-1976-2-21] [REFERRED TO]
MADURAI POWER CORPORATION PVT LIMITED VS. DEPUTY COMMISSIONER OF CENTRAL EXCISE [LAWS(MAD)-2007-8-254] [REFERRED TO]
NEERMAHAL GAS AGENCY VS. STATE OF TRIPURA [LAWS(TRIP)-2021-8-28] [REFERRED TO]
COMMISSIONER OT INCOME TAX GUJARAT VS. A RAMAN AND CO [LAWS(SC)-1967-7-13] [REFERRED]
INDO ADEN SALT MFG AND TRADING CO PVT LIMITED VS. COMMISSIONER OF INCOME TAX BOMBAY [LAWS(SC)-1986-3-8] [FOLLOWED]
PIONEER CO OPERATIVE HOUSING SOCIETY LTD VS. STATE OF BIHAR [LAWS(PAT)-1966-5-3] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BIHARIJI MILLS LIMITED [LAWS(PAT)-1975-2-16] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. SHIVARAM SINGH [LAWS(PAT)-1984-11-29] [REFERRED TO]
BAJAJ AUTO LIMITED VS. UNION OF INDIA [LAWS(UTN)-2014-10-20] [REFERRED TO]
BRIJ MOHAN VS. COMMISSIONER OF INCOME TAX [LAWS(RAJ)-1973-11-18] [REFERRED TO]
SAROJ DEVI VS. WEALTH TAX OFFICER [LAWS(RAJ)-1984-2-32] [REFERRED TO]
MAN MAL SHARMA VS. BIKANER SAHKARI UPBHOKTA BHANDAR [LAWS(RAJ)-1998-8-8] [REFFERED TO 40]
EXECUTIVE ENGINEER VS. SRI SEETARAM RICE MIL [LAWS(SC)-2011-10-54] [REFERRED TO]
ASHOK KUMAR PADHY VS. STATE OF ODISHA [LAWS(ORI)-2014-12-12] [REFERRED TO]
S S ATWAL VS. COMMISSIONER OF INCOME-TAX PATIALA [LAWS(P&H)-1968-3-11] [REFERRED TO]
BANWARILAL & ANOTHER VS. CHAND BEHARI & ORS [LAWS(RAJ)-2014-9-172] [REFERRED]
GOPAL PUROHIT VS. STATE OF RAJASTHAN [LAWS(RAJ)-2019-1-40] [REFERRED TO]
B.R. SONI VS. STATE OF RAJASTHAN [LAWS(RAJ)-2019-10-23] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. WILH WILHELMSEN LINES LTD [LAWS(CAL)-1980-4-16] [REFERRED TO]
ALLAHABAD BANK VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1991-2-45] [REFERRED TO]
BONNESWAR DUTTA VS. STATE [LAWS(CAL)-1998-1-4] [REFERRED TO]
BRITANNIA INDUSTRIES LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(CAL)-1998-11-32] [REFERRED TO]
BADAL CHOUDHURY VS. INCOME TAX OFFICER [LAWS(CAL)-2000-11-25] [REFERRED TO]
C E S C LTD VS. Deputy Commissioner of Income Tax [LAWS(CAL)-2003-6-3] [REFERRED TO]
Ishran Devi Oberai VS. Income tax Officer [LAWS(CAL)-2001-4-25] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AMIT JAIN [LAWS(DLH)-2012-12-291] [REFERRED TO]
SUN INVESTMENT PVT. LTD. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX AND ORS. [LAWS(DLH)-2012-2-637] [REFERRED TO]
PERSYS PUNJ LLOYD JOINT VENTURE VS. COMMISSIONER OF VAT [LAWS(DLH)-2013-2-312] [REFERRED TO]
DINESH CHAND JAIN PRAKASH CHAND JAIN ASHOK ENTERPRISES VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(ALL)-2005-9-23] [REFERRED TO]
PANNALAL MAHESH CHANDRA VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(ALL)-2009-11-47] [REFERRED TO]
SHIV RAM VS. STATE OF U.P. AND OTHERS [LAWS(ALL)-2010-1-346] [REFERRED TO]
JEANS KNIT P. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2014-4-256] [REFERRED TO]
TEJAS NETWORKS LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12(4) [LAWS(KAR)-2015-4-452] [REFERRED TO]
S SUNDARESH SON OF LATE SURYANARAYANARAO VS. STATE OF KARNATAKA [LAWS(KAR)-2017-10-141] [REFERRED TO]
P.G.VISWANATHAN VS. DIRECTOR OF INCOME TAX [LAWS(MAD)-2013-1-164] [REFERRED TO]
SMT. KAMALA OJHA VS. INCOME TAX OFFICER-1 [LAWS(CHH)-2017-6-4] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DALMIA R [LAWS(DLH)-1973-5-19] [REFERRED]
YATIN NARENDRABHAI OZA VS. KISHORE N BHATT [LAWS(GJH)-2015-6-72] [REFERRED TO]
UNNATI INORGANICS PRIVATE LIMITED VS. UNION OF INDIA [LAWS(GJH)-2020-10-24] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. TATA CERAMICS LTD [LAWS(KER)-2018-3-74] [REFERRED TO]
A. SHANIDA BEEVI VS. SCHEDULED CASTE SCHEDULED TRIBE COMMISSION [LAWS(KER)-2020-3-202] [REFERRED TO]
ALLAHABAD MILLING COMPANY PRIVATE LTD VS. SALES TAX OFFICER II ALLAHABAD [LAWS(ALL)-1965-8-22] [REFERRED TO]
DEOKI NANDAN VS. M L GUPTA SALES TAX OFFICER [LAWS(ALL)-1968-10-10] [REFERRED TO]
MANJU TANDON VS. KAPOOR T N DY SUPDT OF POLICE [LAWS(ALL)-1978-1-67] [REFERRED TO]
MIRA ANANTA NAIK VS. DEPUTY COMMISSIONER OF INCOME TAX (INVESTIGATION) [LAWS(BOM)-2008-8-260] [REFERRED TO]
GIRISHBHAI NARANBHAI PATEL HUF VS. INSPECTING OFFICER [LAWS(GJH)-2020-9-120] [REFERRED TO]
GUJARAT STATE FINANCIAL CORPORATION LTD VS. INDIA SME ASSETS RECONSTRUCTION COMPANY LIMITED [LAWS(GJH)-2022-7-1397] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ANAND C L [LAWS(KER)-1989-9-46] [REFERRED TO]
RAJAN N C J VS. COMMISSIONER OF WEALTH TAX [LAWS(KER)-1994-11-48] [REFERRED TO]
MALAYALA MANORAMA CO LTD VS. ASSISTANT COMMISSINER INCOME TAX [LAWS(KER)-2006-8-80] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX VS. VATSALA SANTOSH KAMAT [LAWS(MAD)-2018-2-812] [REFERRED TO]
COMMISSIONER OF INCOME TAX, COIMBATORE VS. ELGI TREAD (INDIA) LTD [LAWS(MAD)-2018-7-114] [REFERRED TO]
SHAKTI ME DOR LIMITED QUTBULLAPUR MANDAL VS. COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX HYDERABAD [LAWS(APH)-2010-11-47] [REFERRED TO]
GARDEN FINANCE LIMITED VS. ASSTT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2003-10-5] [REFERRED]
GUJARAT FISHERIES CENTRAL CO OP ASSOCIATION LIMITED VS. UNION OF INDIA [LAWS(GJH)-2003-4-61] [REFERRED . 12.]
GH MOHD VS. ASSISTANT DIRECTOR, ENFORCEMENT [LAWS(J&K)-1973-12-4] [REFERRED TO]
PARISONS FOODS (P) LTD. VS. STATE OF KERALA [LAWS(KER)-2013-6-98] [REFERRED TO]
JAGRAN PRAKASHAN LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX TDS [LAWS(ALL)-2012-5-226] [REFERRED TO]
CHATURBHUJ VS. STATE OF U P [LAWS(ALL)-2012-9-161] [REFERRED TO]
PRINCIPAL OFFICER, L.G. ELECTRONICS INC. VS. ASSISTANT DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION [LAWS(ALL)-2014-8-212] [REFERRED TO]
INFINITY INFOTECH PARKS LTD. VS. UNION OF INDIA [LAWS(CAL)-2012-9-167] [REFERRED TO]
INFINITY INFOTECH PARKS LTD. VS. UNION OF INDIA [LAWS(CAL)-2014-4-132] [REFERRED TO]
JOINT COMMISSIONER OF INCOME TAX ASSESSMENT VS. GEORGE WILLIAMSON ASSAM LIMITED [LAWS(GAU)-2002-8-11] [REFERRED TO (SC)]
SOUTH EASTERN COALFIELDS LTD VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(IT)-2002-2-17] [REFERRED TO]
P.S.S. BOMMANNA CHETTIAR VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1968-1-43] [REFERRED TO]
PADAMPAT SINGHANIA VS. COMMISSIONER OF GIFT TAX [LAWS(ALL)-1987-11-16] [REFERRED TO]
GEEP INDUSTRIAL SYNDICATE LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1997-9-188] [REFERRED TO]
P R RAMANUJAM VS. INDIRA GANDHI NATIONAL OPEN UNIVERSITY PROF H P DIKSHIT VICE COUNCELIOR [LAWS(DLH)-2006-9-141] [REFERRED TO]
KLM ROYAL DUTCH AIRLINES VS. ASSISTANT DIRECTOR OF [LAWS(DLH)-2007-1-146] [REFERRED TO]
AGR INVESTMENT LTD VS. ADDL COMMISSIONER OF INCOME TAX [LAWS(DLH)-2011-1-95] [REFERRED TO]
SUDHIR GENSETS LTD. VS. INCOME TAX OFFICER [LAWS(DLH)-2011-5-380] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SAHIL KNIT FAB [LAWS(HPH)-2012-3-18] [REFERRED TO]
TELEKOM MALAYSIA BERHAD, NORTH WING VS. UNION OF INDIA, MINISTRY OF FINANCE [LAWS(KAR)-2020-2-120] [REFERRED TO]
R M SUBRAMANIA IYER VS. INCOME TAX OFFICER KOTTAYAM [LAWS(KER)-1967-7-3] [REFERRED TO]
MULAY BROTHERS VS. STATE OF M P [LAWS(MPH)-1989-1-16] [REFERRED TO]
DEVPRIYA ALLOYS PVT LTD VS. UNION OF INDIA [LAWS(MPH)-1993-6-2] [REFERRED TO]
MADHUMILAN SYNTEX LTD VS. UNION OF INDIA [LAWS(MPH)-1993-6-3] [REFERRED TO]
KINETIC HONDA MOTOR LTD VS. UNION OF INDIA [LAWS(MPH)-1997-4-12] [REFERRED TO]
ARJUN SINGH VS. ASSISTANT DIRECTOR OF INCOME TAX INVESTIGATION [LAWS(MPH)-1998-11-39] [REFERRED TO]
CHUNNILAL ONKARMAL PRVATE LIMITED VS. INCOME TAX OFFICER [LAWS(MPH)-1980-9-18] [REFERRED TO]
LAKSHMI SARASWATHI MATCH WORKS VS. DEPUTY COMMERCIAL TAX OFFICER [LAWS(ST)-2000-1-1] [REFERRED TO]
VIDYA SAGAR VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-2005-1-110] [REFERRED TO]
KRISHNA RANI VS. STATE OF HARYANA [LAWS(P&H)-2007-10-72] [REFERRED TO]
ANNE NAGENDRAM AND BOMMA REDDI VENKAYYA AND CO VS. COMMISSIONER OF INCOME TAX [LAWS(APH)-1966-10-19] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. JESKARAN BHUVALKA [LAWS(APH)-1969-8-3] [REFERRED TO]
KHORSHED SHAPOOR CHENAI MRS VS. CONTROLLER OF ESTATE DUTY ASST [LAWS(APH)-1971-11-26] [REFERRED TO]
ANAND DEVELOPERS, A PARTNERSHIP FIRM VS. ASST. COMMISSIONER OF INCOME TAX CIRCLE 2(1) [LAWS(BOM)-2020-2-153] [REFERRED TO]
GURDAYAL BERLIA VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1964-1-17] [REFERRED TO]
HEM CHANDRA KAR BISHNUPUR VS. COMMISSIONER INCOME-TAX, WEST BENGAL [LAWS(CAL)-1964-2-21] [REFERRED]
ARATI PAUL VS. REGISTRAR O S H C [LAWS(CAL)-1965-2-3] [REFERRED TO]
DAULATRAM RAWATMULL VS. COMMISSIONER OF INCOME TAX CENTRAL [LAWS(CAL)-1966-4-19] [REFERRED TO]
RAMENDRA NATH GHOSH VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1967-3-15] [REFERRED TO]
CALCUTTA CREDIT CORPORATION LTD VS. INCOME TAX OFFICER CENTRAL [LAWS(CAL)-1969-12-20] [REFERRED TO]
ASSAM CONSOLIDATED TEA ESTATES LTD VS. INCOME TAX OFFICER A WARD [LAWS(CAL)-1969-9-27] [REFERRED TO]
LILOOAH STEEL AND WIRE CO LTD VS. INCOME TAX OFFICER B WARD [LAWS(CAL)-1971-3-19] [REFERRED TO]
HINDUSTAN MOTORS LIMITED AND OTHERS VS. T.N. KAUL AND OTHERS [LAWS(CAL)-1971-3-24] [REFERRED TO]
METAL DISTRIBUTORS LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1975-12-31] [REFERRED TO]
INCOME TAX OFFICER G WARD VS. SELECTED DALURBAND COAL CO P LTD [LAWS(CAL)-1976-12-15] [REFERRED TO]
AQUAGEL CHEMICALS P. LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2011-1-243] [REFERRED TO]
GUJARAT NARMADA VALLEY FERTILIZERS CO. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2014-3-131] [REFERRED TO]
N SRIRAMAN VS. UNION OF INDIA UOI [LAWS(KAR)-2004-3-56] [REFERRED TO]
EAST INDIA CERAMICS VS. LABOUR OFFICER CONCILIATION [LAWS(MAD)-1999-10-13] [REFERRED TO]
STERILITE INDUSTRIES (INDIA) LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2011-12-203] [REFERRED TO]
R K VYAS VS. M D S UNIVERSITY AJMER [LAWS(RAJ)-2001-2-44] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. A R ENTERPRISES PRIVATE LIMITED [LAWS(RAJ)-2002-2-8] [REFERRED TO]
INDIAN HOTELS CO LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2007-4-21] [DISTINGUISHED]
VANPIC PROJECTS PRIVATE LIMITED VS. DEPUTY DIRECTOR [LAWS(TLNG)-2022-9-35] [REFERRED TO]
COMMISSIONER OF INCOME TAX MADRAS VS. T S PL P CHIDAMBARAM GHETTIAR DEAD [LAWS(SC)-1971-1-62] [RELIED ON]
UNION OF INDIA VS. RAI SINGH DEV SINGH BIST [LAWS(SC)-1972-12-33] [RELIED ON]
INCOME TAX OFFICER INCOME TAX CUM WEALTH TAX CIRCLE II HYDERABAD VS. NAWAB MIR BARKAT ALI KHAN BAHADUR HYDERABAD [LAWS(SC)-1974-10-24] [DISTINGUISHED]
INCOME TAX OFFICER AZAMGARH MEWALAL DWARKA PRASAD VS. MEWALAL DWARKA PRASAD:INCOME TAX OFFICER [LAWS(SC)-1989-2-16] [FOLLOWED]
P K HALDAR AND COMPANY VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-1998-8-22] [REFERRED TO]
NENURAM VS. STATE OF RAJASTHAN [LAWS(RAJ)-1966-7-22] [REFERRED TO]
BHANWARLAL BINJARAM VS. ASSISTANT COMMERCIAL TAXES OFFICER [LAWS(RAJ)-1976-10-30] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MAHARAJA SHREE UMAID MILLS LIMITED [LAWS(RAJ)-1979-8-1] [REFERRED TO]
ROSHANLAL VS. RAMLAL AND ANR. [LAWS(RAJ)-1982-5-16] [REFERRED TO]
CHHOGA RAM MUNDOLIYA VS. STATE OF RAJASTHAN [LAWS(RAJ)-1992-7-60] [REFERRED TO]
PAREEK HOSIERY PRODUCTS VS. DEPUTY COMMISSIONER OF SALES TAX APPEALS [LAWS(RAJ)-1962-2-29] [REFERRED TO]
KARAM CHAND KAKKAR VS. INCOME-TAX OFFICER [LAWS(P&H)-1971-10-7] [REFERRED TO]
KRISHNA KUMAR VS. STATE OF BIHAR [LAWS(PAT)-2010-10-34] [REFERRED TO]
USHA BELTRON LIMITED VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(PAT)-1999-8-103] [REFERRED TO]
DHANRAJ & OTHERS VS. STATE OF RAJASTHAN [LAWS(RAJ)-2015-4-364] [REFERRED]
PREMIER PRINTING PRESS VS. STATE OF RAJASTHAN THROUGH ADDITIONAL CHIEF SECRETARY [LAWS(RAJ)-2017-2-86] [REFERRED TO]
WALLED CITY HOTELS PVT. LTD. VS. STATE OF RAJASTHAN AND OTHERS [LAWS(RAJ)-2018-8-112] [REFERRED TO]
NAGA HILLS TEA COMPANY LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1989-6-18] [REFERRED TO]
Berger Paints India LTD VS. Joint Commissioner of Income tax [LAWS(CAL)-2000-5-30] [REFERRED TO]
CESC LTD VS. Deputy Commissioner of Income tax [LAWS(CAL)-2001-9-14] [REFERRED TO]
ABP LTD VS. Joint Commissioner of Income tax [LAWS(CAL)-2005-4-38] [REFERRED TO]
R A INTERNATIONAL VS. UNION OF INDIA [LAWS(CAL)-2005-4-79] [REFERRED]
ABP PRIVATE LIMITED VS. COMMISSIONER OF SERVICE TAX [LAWS(CAL)-2010-2-56] [REFERRED TO]
ABP PRIVATE LIMITED VS. COMMISSIONER OF SERVICE TAX [LAWS(CAL)-2010-2-70] [REFERRED TO]
DIRECTOR OF INCOME TAX VS. MC DONALDS CORPORATION [LAWS(DLH)-2012-12-286] [REFERRED TO]
MARUTI CENTER FOR EXCELLENCE AND ANR. VS. INCOME TAX OFFICER (E) [LAWS(DLH)-2012-7-740] [REFERRED TO]
SUNIL KUMAR JAIN S O SRI SURESH CHANDRA JAIN VS. INCOME TAX OFFICER THE COMMISSIONER OF INCOME TAX AND THE [LAWS(ALL)-2004-11-230] [REFFERED TO]
INDRA PRASTHA CHEMICALS P LTD VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2004-8-132] [REFERRED TO]
S.K. TRADERS VS. ADDITIONAL COMMISSIONER [LAWS(ALL)-2007-7-238] [REFERRED TO]
BBC WORLDWIDE LIMITED VS. ASST. DIRECTOR OF INCOME TAX, CIRCLE 1(1) [LAWS(DLH)-2016-3-132] [REFERRED TO]
SC JOHNSON PRODUCTS PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2017-12-10] [REFERRED TO]
SAVITA KAPILA VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2020-7-37] [REFERRED TO]
DWIJENDRA CHANDRA CHOWDHURY VS. COMMISSIONER OF INCOME TAX [LAWS(GAU)-1965-8-1] [REFERRED TO]
SYSARRIS SOFTWARE (P) LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2012-3-107] [REFERRED TO]
M/S YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE [LAWS(ALL)-2016-9-361] [REFERRED TO]
SANJEEV SHRIYA VS. STATE BANK OF INDIA [LAWS(ALL)-2017-9-10] [REFERRED TO]
PAWAN SOOD VS. INCOME TAX OFFICER KANPUR [LAWS(ALL)-2019-2-30] [REFERRED TO]
HINDUSTAN ALUMINIUM CORPORATION LIMITED VS. CONTROLLER OF ALUMINIUM [LAWS(DLH)-1975-12-4] [REFERRED]
KANCO ENTERPRISES LIMITED VS. AUTHORISED OFFICER OF STATE BANK OF INDIA [LAWS(GJH)-2015-5-67] [REFERRED TO]
KRUSHNARAO VITTHALRAO GOLLAR VS. STATE OF MAHARASHTRA [LAWS(BOM)-1997-10-33] [REFERRED TO]
SHANKAR SHARMA VS. SECURITIES AND EXCHANGE BOARD OF INDIA [LAWS(BOM)-2002-4-41] [REFERRED TO]
BACKBONE PROJECTS LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2021-8-74] [REFERRED TO]
M R F LIMITED VS. ASSISTANT COMMISSIONER [LAWS(KER)-1992-9-32] [REFERRED TO]
HEMALATHA RAMAIAH VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2020-1-237] [REFERRED TO]
COMMERCIAL MOTORS LTD. VS. COMMISSIONER OF TRADE TAX, U.P. [LAWS(ALL)-2014-3-4] [REFERRED TO]
TARAJAN TEA COMPANY PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(GAU)-1992-2-1] [REFERRED TO]
M S ASSOCIATES VS. UNION OF INDIA [LAWS(GAU)-2005-3-17] [REFERRED TO]
STEELWORTH PVT. LTD VS. COMMISSIONER OF INCOME TAX [LAWS(GAU)-2011-5-62] [REFERRED TO]
THANTHI TRUST VS. INCOME TAX OFFICER [LAWS(MAD)-1972-12-10] [REFERRED TO]
GOVINDA CHOUDHURY AND SONS VS. INCOME TAX OFFICER [LAWS(ORI)-1975-5-4] [REFERRED TO]
GORLE RAMU VS. COMMISSIONER OF PROHIBITION AND EXCISE GOVERNMENT OF A P [LAWS(APH)-2002-8-22] [REFERRED TO]
MOHAMMAD ABDUL KAREEM CHIKALGUDA VS. ANDHRA PRADESH STATE WAKF BOARD [LAWS(APH)-2004-2-30] [REFERRED TO]
FIRST FLIGHT COURIERS P LTD VS. AUTHORITY APPOINTED [LAWS(APH)-2014-2-132] [REFERRED TO]
V ASHOK VS. DISTRICT COLLECTOR HYDERABAD DISTRICT [LAWS(APH)-2014-4-74] [REFERRED TO]
KUMARS METALLURGICAL CORPORATION LTD VS. JOINT COMMISSIONER OF INCOME TAX (ASSTS ) [LAWS(APH)-2018-2-11] [REFERRED TO]
VIKRAMBHAI PUNJABHAI PALKHIWALA VS. S M AJBANI RECOVERY OFFICER [LAWS(GJH)-1989-9-13] [REFERRED TO]
F C L TECHNOLOGIES AND PRODUCTS LTD VS. CHIEF COMMISSIONER CUSTOMS AND CENTRAL EXCISE [LAWS(MPH)-2002-7-35] [REFERRED TO]
BANSAL K M VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1991-3-22] [REFERRED TO]
K M BANSAL VS. COMMISSIONER OF INCOME-TAX [LAWS(ALL)-1991-3-86] [REFERRED TO]
COMMITTEE OF MANAGEMENT LAL BAHADUR SHASTRI SMARAK DEGREE COLLEGE VS. GORAKHPUR UNIVERSITY [LAWS(ALL)-1999-2-3] [REFERRED TO]
KARTI P. CHIDAMBARAM VS. PRINCIPAL DIRECTOR OF INCOME TAX [LAWS(MAD)-2021-7-279] [REFERRED TO]
SHREE GANESH TRADING CO SAUGOR VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1972-4-17] [REFERRED TO]
DINESH KUMAR GORDHANDAS VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-1981-10-6] [REFERRED TO]
KINETIC HONDA MOTOR LTD VS. UNION OF INDIA [LAWS(MPH)-1997-11-11] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. S R CONSTRUCTION [LAWS(MPH)-2001-10-39] [REFERRED TO]
STATE OF RAJASTHAN VS. LORD NORTHBROOK [LAWS(SC)-2019-8-121] [REFERRED TO]
NEW DELHI TELEVISION LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(SC)-2020-4-7] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAJINDRA ROSIN & TURPENTINE INDUSTRIES [LAWS(P&H)-2006-11-138] [REFERRED TO]
AZAM JAH HIS HIGHNESS PRINCE VS. ETO [LAWS(APH)-1963-11-12] [REFERRED TO]
ANDHRA PRADESH SCHEDULED TRIBES EMPLOYEES ASSOCIATION VS. ADITYA PRATAP BHANJ DEV [LAWS(APH)-2001-11-85] [REFERRED TO]
ANANTA LANDMARK PVT. LTD VS. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE [LAWS(BOM)-2021-9-391] [REFERRED TO]
BIRDS INVESTMENTS LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1963-7-3] [REFERRED]
ABDUL MAJEED QURESHI VS. CORPORATION OF CALCUTTA [LAWS(CAL)-1966-8-4] [REFERRED NTO]
RAMNARAIN BHOJNAGARWALLA VS. INCOME TAX OFFICER A WARD [LAWS(CAL)-1968-12-19] [REFERRED TO]
INCOME TAX OFFICER H WARD VS. SUDHIR KUMAR BHOSE [LAWS(CAL)-1969-10-14] [REFERRED TO]
INDRA CO LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1970-1-12] [REFERRED TO]
INDIA FOILS LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1970-5-9] [REFERRED TO]
BENGAL LUXMI COTTON MILLS LTD VS. INCOME TAX OFFICER M WARD [LAWS(CAL)-1971-1-23] [REFERRED TO]
INCOME TAX OFICER A WARD VS. EASTERN COAL CO LTD [LAWS(CAL)-1973-12-17] [REFERRED TO]
PROBODH CHANDRA ROY VS. LIFE INSURANCE CORPORATION OF INDIA [LAWS(CAL)-1977-2-17] [REFERRED TO]
GANESH VALABHAI FAMILY TRUST VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2008-2-234] [REFERRED TO]
AAYOJAN DEVELOPERS VS. INCOME TAX OFFICER [LAWS(GJH)-2011-2-218] [REFERRED TO]
SUN PHARMACEUTICAL INDUSTRIES LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2013-7-612] [REFERRED TO]
AJIT KUMAR IDDYA VS. INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NEW DELHI [LAWS(KAR)-1993-8-29] [REFERRED TO]
STATE OF KARNATAKA VS. VIDEOCON INTERNATIONAL LTD BY ITS BRANCH MANAGER [LAWS(KAR)-2010-7-47] [REFERRED TO]
G. RAMESH AND ORS. VS. REGISTRAR OF COMPANIES [LAWS(MAD)-2006-6-348] [REFERRED TO]
M/S MAHANIVESH OILS & FOODS PVT. LTD. VS. DIRECTORATE OF ENFORCEMENT [LAWS(DLH)-2016-1-125] [REFERRED TO]
JAYARAM PAPER MILLS LTD VS. COMMISSIONER OF INCOME TAX CHENNAI [LAWS(MAD)-2009-11-449] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ITW INDIA LTD. [LAWS(P&H)-2015-7-227] [REFERRED TO]
INDIAN OIL CORPORATION VS. INCOME TAX OFFICER CENTRAL CIRCLE V CALCUTTA [LAWS(SC)-1986-5-28] [RELIED ON]
RAJA BAHADUR KAMAKHYA NARAIN SINGH VS. UNION OF INDIA [LAWS(PAT)-1962-8-6] [REFERRED TO]
BAWA GOPAL DAS BEDI AND SONS VS. UNION OF INDIA [LAWS(PAT)-1981-12-4] [REFERRED TO]
B.J. SERVICES COMPANY MIDDLE EAST LTD VS. DEPUTY DIRECTOR OF INCOME TAX [LAWS(UTN)-2011-8-19] [REFERRED TO]
BADAN SINGH VS. BOARD OF REVENUE [LAWS(RAJ)-1992-1-110] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MAKHAN SINGH [LAWS(RAJ)-1983-10-1] [REFERRED TO]
SHEOPAT RAM VS. STATE [LAWS(RAJ)-1991-11-26] [REFERRED TO]
DAIMLER INDIA COMMERCIAL VEHICLES PRIVATE LIMITED VS. DEPUTY COMM OF INCOME TAX [LAWS(MAD)-2015-1-361] [REFERRED TO]
ORISSA MANGANESE AND MINERALS PVT. LTD. AND ANOTHER VS. ASSISTANT PROVIDENT FUND COMMISSIONER [LAWS(ORI)-2016-11-35] [REFERRED TO]
SEWA SING VS. STATE OF PUNJAB [LAWS(P&H)-1967-11-46] [REFERRED]
SHREE ACHALGACH JAIN SHWETAMBAR TRUST AND ORS. VS. STATE OF RAJASTHAN AND ORS. [LAWS(RAJ)-2015-8-107] [REFERRED TO]
BABITA PADHY VS. STATE OF ODISHA [LAWS(ORI)-2014-12-13] [REFERRED TO]
HCL INFOSYSTEMS LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-2019-9-60] [REFERRED TO]
INVENTORS INDUSTRIAL CORPORATION LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(BOM)-1991-4-54] [REFERRED TO]
ATUL KUMAR DEOVRAT AND CO VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1986-12-8] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CALCUTTA DISCOUNT CO PVT LTD [LAWS(CAL)-1986-3-40] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ASOKA CEMENT LTD [LAWS(CAL)-1989-11-11] [REFERRED TO(SC)]
SHREE BAJRANG COMMERCIAL CO P LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1992-12-4] [REFERRED TO]
CALCUTTA METROPOLITAN DEVELOPMENT AUTHORITY VS. UNION OF INDIA [LAWS(CAL)-1992-6-21] [FOLLOWED ON]
J C T Limited VS. Commissioner of Income tax [LAWS(CAL)-1999-2-8] [REFERRED TO]
SIMPLEX CONCRETE PILES INDIA PVT LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(CAL)-2002-1-25] [REFERRED TO]
INCOME-TAX OFFICER VS. SHREE BAJRANG COMMERCIAL CO PVT LTD [LAWS(CAL)-2002-1-15] [REFERRED TO]
Simplex Concrete Piles India LTD VS. Deputy Commissioner of Income tax [LAWS(CAL)-2003-4-32] [REFERRED TO]
RENU VS. ESTATE OFFICER PRESIDENT SECTT [LAWS(DLH)-2012-5-248] [REFERRED TO]
SAK INDUSTRIES PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2012-7-474] [REFERRED TO]
SHIV RAM VS. STATE OF U P & OTHERS [LAWS(ALL)-2016-9-69] [REFERRED]
KAMIL VS. STATE OF U.P. & ORS. [LAWS(ALL)-2016-4-176] [REFERRED TO]
JAI DURGA INDUSTRIES VS. COMMISSIONER, TRADE TAX U P LUCKNOW [LAWS(ALL)-2017-11-134] [REFERRED TO]
SUBHASH BABU YADAV VS. STATE OF U P [LAWS(ALL)-2019-5-266] [REFERRED TO]
MITHLESH KUMAR TRIPATHI V S TRIPATHI VS. COMMISSIONER OF INCOME TAX THE ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(ALL)-2005-11-7] [REFERRED TO]
BABU LAL VS. DIRECTOR OF INCOME-TAX [LAWS(ALL)-2005-3-274] [REFERRED TO]
DASS FRIENDS BUILDERS PVT LTD VS. DEPUTY COMMISSIONER INCOME TAX [LAWS(ALL)-2005-8-217] [REFERRED TO]
MORIROKU UT INDIA PVT. LTD VS. STATE OF U.P. [LAWS(ALL)-2007-4-400] [REFERRED TO]
ORACLE SYSTEMS CORPORATION VS. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)-II AND ORS. [LAWS(DLH)-2016-2-149] [REFERRED TO]
M/S. PHONOGRAPHIC PERFORMANCE LTD. VS. MINISTRY OF HUMAN RESOURCES DEVELOPMENT & ORS. [LAWS(DLH)-2017-9-179] [REFERRED TO]
SCAN HOLDING P LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX & ANR [LAWS(DLH)-2018-1-211] [REFERRED TO]
ALOK KUMAR LODHA AND ORS. VS. ASIAN HOTELS (NORTH) LIMITED AND ORS. [LAWS(DLH)-2020-12-156] [REFERRED TO]
Commissioner of Income Tax and The Joint Commissioner of Income Tax VS. M/s. Motor Industries Co. Ltd. [LAWS(KAR)-2013-4-193] [REFERRED TO]
NIRANJAN LAL POTDAR VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1968-2-4] [REFERRED TO]
MODI SPINNING AND WEAVING MILLS VS. INCOME TAX OFFICER [LAWS(ALL)-1974-10-20] [REFERRED TO]
UNION OF INDIA VS. AUTO IGNATION LIMITED [LAWS(BOM)-2002-2-61] [REFERRED TO]
SESA GOA LIMITED VS. COMMISSIONER OF SALES TAX GOVERNMENT OF GOA [LAWS(BOM)-2002-6-143] [REFERRED TO]
GOODWILL INDIA LTD VS. STATE [LAWS(DLH)-1979-4-26] [REFERRED TO]
GENL MRIGENDRA SHUM SHER JUNG BAHADUR RANA VS. INCOME TAX OFFICER [LAWS(DLH)-1979-9-1] [REFERRED 3.]
BALAKRISHNAN NAIR C DR VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1999-1-55] [REFERRED TO]
MALAYALA MANORAMA COMPANY LTD VS. ASST COMMISSIONER KGST [LAWS(KER)-2006-8-62] [REFERRED TO]
DOOSAN BOBCAT INDIA PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2019-11-520] [REFERRED TO]
AMMONIA SUPPLY COMPANY VS. COMMISSIONER GRADE I TRADE TAX VARANASI ZONE [LAWS(ALL)-2010-3-37] [REFERRED TO]
ASIAN P.P.G. INDUSTRIES LTD. VS. ADDITIONAL COMMISSIONER GRADE I, TRADE TAX, GHAZIABAD ZONE, GHAZIABAD AND OTHERS [LAWS(ALL)-2010-4-326] [REFERRED TO]
GHAZIABAD ISPAT UDYOG LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(ALL)-2014-3-184] [REFERRED TO]
UNION OF INDIA VS. SUDARSHAN PLYWOOD INDUSTRIES LTD [LAWS(GAU)-1997-4-1] [REFERRED TO]
KISHANLAL RAM PRASAD AND SONS VS. SUPERINTENDENT OF TAXES [LAWS(GAU)-2003-6-34] [REFERRED TO]
PRATIBHA SINGH VS. DEPUTY COMMISSIONER, CIRCLE SHIMLA, INCOME TAX OFFICE & ANOTHER [LAWS(HPH)-2016-12-219] [REFERRED TO]
RAJANNA S VS. AGRICULTURAL INCOME TAX OFFICER [LAWS(MAD)-1971-4-17] [REFERRED TO]
MAHATAB H K VS. INCOME TAX OFFICER [LAWS(ORI)-1977-5-15] [REFERRED TO]
ANDHRA BANK VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(APH)-2002-2-114] [REFERRED TO]
E SUBRAHMANYAM VS. VISAKHAPATNAM PORT TRUST [LAWS(APH)-2013-8-17] [REFERRED TO]
ARVIND POLYCOT LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-1996-7-14] [REFERRED TO]
THRISSUR TALUK CO OPERATIVE COLLAGE VS. JOINT REGISTRAT OF CO OPERATIVE SOCIETIES [LAWS(KER)-2012-1-45] [REFERRED TO]
FORAMER VS. COMMISSIONER OF INCOMETAX [LAWS(ALL)-2000-8-157] [REFERERD TO]
UNION OF INDIA VS. IVTH A C M M KANPUR NAGAR [LAWS(ALL)-2001-3-14] [REFERRED TO]
BASU DISTRIBUTORS PVT LTD VS. INCOME TAX OFFICER WARD [LAWS(DLH)-2006-12-88] [REFERRED TO]
TECHSPAN INDIA PRIVATE LIMITED VS. INCOME TAX OFFICER WARD NEW DELHI [LAWS(DLH)-2006-2-84] [REFERRED TO]
CENTRAL WAREHOUSING CORPORATION VS. ASSTT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2011-1-48] [REFERRED TO]
ROSE SERVICED APARTMENTS PVT LTD VS. DY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2011-1-310] [REFERRED TO]
MERCK LIFE SCIENCE PVT.LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2020-12-88] [REFERRED TO]
SUBRAMANIA IYER R M VS. INCOME TAX OFFICER [LAWS(KER)-1967-7-39] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX 1 VS. K. R. JAYARAM [LAWS(MAD)-2020-7-365] [REFERRED TO]
DURR INDIA PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX (OSD), CORPORATE RANGE-1 AND ORS. [LAWS(MAD)-2021-2-257] [REFERRED TO]
DALURAM PANNALAL MODI VS. ASSISTANT COMMISSIONER OF SALES TAX [LAWS(MPH)-1962-4-8] [REFERRED TO]
HARI SANKARAN VS. UNION OF INDIA [LAWS(SC)-2019-6-1] [REFERRED TO]
PANKAJ UNIT NO. 1 HOUSING DEVELOPMENT COMPANY PRIVATE LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-2022-8-103] [REFERRED TO]
HARBANSLAL MALHOTRA AND SONS PRIVATE LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1964-6-9] [REFERRED TO]
IMPERIAL CHEMICAL INDUSTRIES LTD VS. INCOME TAX OFFICER B WARD [LAWS(CAL)-1974-10-9] [REFERRED TO]
SANTOSH DEBI BAID VS. INCOME TAX OFFICER CENTRAL [LAWS(CAL)-1969-12-27] [REFERRED TO]
SAYAJI INDUSTRIES LTD VS. JOINT COMMISSIONER OF INCOME-TAX (ASSESSMENT) [LAWS(GJH)-2011-2-258] [REFERRED TO]
RUBAMIN LIMITED VS. LOVE KUMAR [LAWS(GJH)-2012-4-233] [REFERRED TO]
KALPATARU STHAPATYA (P.) LTD VS. INCOME TAX OFFICER [LAWS(GJH)-2012-9-240] [REFERRED TO]
GUJARAT LEASE FINANCING LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4 [LAWS(GJH)-2013-6-299] [REFERRED TO]
BHARTI AIRTEL LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2011-1-75] [REFERRED TO]
VIJAYARAJ JAIN VS. UNION OF INDIA [LAWS(MAD)-1995-11-7] [REFERRED]
MOTOR INDUSTRIES CO LTD VS. MONOPOLIES AND RESTRICTIVE TRADE PRACTICES COMMISSION [LAWS(KAR)-1986-1-6] [REFERRED TO]
P N AND COMPANY VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2006-11-26] [REFERRED TO]
MADHYA PRADESH INDUSTRIES LIMITED VS. INCOME TAX OFFICER SPECIAL INVESTIGATION CIRCLE B NAGPUR [LAWS(SC)-1965-4-34] [REFERRED TO]
MADHYA PRADESH INDUSTRIES LIMITED VS. INCOME TAX OFFICER NAGPUR [LAWS(SC)-1970-4-30] [REFERRED TO]
ELPHINSTONE PICTURE PALACE VS. UNION OF INDIA [LAWS(PAT)-1969-2-6] [REFERRED TO]
KEDARNATH GOENKA VS. INCOME TAX OFFICER [LAWS(PAT)-1978-8-14] [REFERRED TO]
DHANARAJ SINGH AND COMPANY VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-1994-3-6] [REFERRED TO]
GAJANAND PHOOLCHAND HALDRYON KA VS. INCOME-TAX OFFICER [LAWS(RAJ)-1975-8-16] [REFERRED TO]
RAJPUTANA COTTON PRESS PUBLIC LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-1979-5-18] [REFERRED TO]
PUSHPA DEVI VS. UNION OF INDIA [LAWS(RAJ)-1983-7-42] [REFERRED TO]
ADITYA MILLS LIMITED VS. UNION OF INDIA [LAWS(RAJ)-1984-7-6] [REFERRED TO]
TARA CHAND MUNDHRA VS. UNION OF INDIA [LAWS(RAJ)-1998-10-11] [REFERRED TO]
BAJAJ HINDUSTAN LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-1997-4-24] [REFERRED TO]
JEANS KNIT PRIVATE LTD. BANGALORE VS. THE DEPUTY COMMISSIONER OF INCOME TAX BANGALORE, AND ORS. [LAWS(SC)-2016-12-72] [REFERRED TO]
KARTI P. CHIDAMBARAM VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2017-11-114] [REFERRED TO]
MARUDHAR HOTELS PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME [LAWS(RAJ)-2018-3-156] [REFERRED TO]
POOJA DEORA VS. UNION OF INDIA [LAWS(RAJ)-2020-3-28] [REFERRED TO]
SUGAR SELLING AGENCY PRIVATE LIMITED VS. KANNAN R ITO [LAWS(BOM)-1980-3-37] [REFERRED TO]
COMMISSIONER CENTRAL EXCISE CALCUTTA II COMMISSIONERATE VS. CALCUTTA TRADE CORPORATION [LAWS(CAL)-2002-2-40] [REFERRED TO]
India Steamship Co LTD VS. Joint Commissioner of Income Tax [LAWS(CAL)-2005-2-37] [REFERRED TO]
KAILASH PRASAD JAIN VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-2010-11-1] [REFERRED TO]
TECHMAN BUILDWELL P. LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2014-2-382] [REFERRED TO]
SHAHNAZ AYURVEDICS VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(ALL)-2004-1-28] [REFERRED TO]
BHARAT EARTH MOVERS LTD. VS. COMMISSIONER OF C. EX., BANGALORE [LAWS(CE)-2003-1-106] [REFERRED TO]
KARAMCHAND APPLIANCES P.LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2017-11-20] [REFERRED TO]
DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION VS. ROLLS ROYCE INDUSTRIAL POWER INDIA LTD. [LAWS(DLH)-2017-5-87] [REFERRED TO]
IHHR HOSPITALITY PVT LTD VS. ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(DLH)-2019-2-347] [REFERRED TO]
REMCO (BHEL) HOUSE BUILDING CO-OPERATIVE SOCIETY LTD. VS. INCOME TAX OFFICER [LAWS(KAR)-2014-4-272] [REFERRED TO]
INDUSTRIAL SECURITY ASSOCIATION VS. R P F COMMISSIONER AND 2 OTHERS [LAWS(ALL)-2016-5-349] [REFERRED]
TATA TELESERVICES LIMITED VS. STATE OF CHHATTISGARH THROUGH ITS PRINCIPAL SECRET [LAWS(CHH)-2018-3-96] [REFERRED TO]
TATA TELESERVICES LIMITED VS. STATE OF CHHATTISGARH THROUGH ITS PRINCIPAL SECRET [LAWS(CHH)-2018-3-96] [REFERRED TO]
UNNIKRISHNAN VS. UNION OF INDIA [LAWS(KER)-2021-2-100] [REFERRED TO]
BURHWAL SUGAR MILLS COMPANY LTD VS. SALES TAX OFFICER SECTOR II KANPUR [LAWS(ALL)-1968-9-1] [REFERRED TO]
GAURHARI SINGHANIA VS. WEALTH TAX OFFICER [LAWS(ALL)-1984-11-53] [REFERRED TO]
MODI SPINNING AND WEAVING MILLS COMPANY LIMITED VS. ASSISTANT COLLECTOR OF CENTRAL EXCISE [LAWS(ALL)-1984-4-81] [REFERRED]
COSTA AND CO PRIVATE LIMITED VS. SALES TAX OFFICER [LAWS(BOM)-2000-10-28] [REFERRED TO]
WESTERN OUTDOOR INTERACTIVE P. LTD VS. A.K. PHUTE [LAWS(BOM)-2006-9-273] [REFERRED TO]
GURBAKSH SINGH VS. DELHI DEVELOPMENT CORPORATION [LAWS(DLH)-1978-5-4] [REFERRED TO]
MALKHAN SINGH VS. UNION OF INDIA [LAWS(DLH)-1981-2-38] [REFERRED]
S R F FINANCE LIMITED VS. CENTRAL BOARD OF DIRECT TAXES [LAWS(DLH)-1994-9-90] [REFERRED TO]
PRASHANT SHASHI RUIA VS. STATE BANK OF INDIA [LAWS(GJH)-2021-12-883] [REFERRED TO]
P MOHAMMED VS. REGIONAL TRANSPORT AUTHORITY MALAPPURAM [LAWS(KER)-1992-10-33] [REFERRED TO]
BALAKRISHNA PILLAI VS. STATE OF KERALA [LAWS(KER)-1993-2-30] [REFERRED TO]
KURIAN GEORGE VS. TAHSILDAR [LAWS(KER)-1995-8-14] [REFERRED TO]
M/S. BETA WIND FARMS PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2018-3-1286] [REFERRED TO]
CHANDRAVADAN A TAKTAWALA VS. COMMISSIONER OF WEALTH TAX [LAWS(GJH)-1989-3-1] [REFERRED TO]
BIMAL CHIMANLAL SHAH VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2002-3-28] [REFERRED]
ASSESSING AUTHORITY SALES TAX SPECIAL CIRCLE, JAMMU VS. NEW KASHMIR METAL WORKS AND ROLLING MILLS [LAWS(J&K)-1973-1-4] [REFERRED TO]
KHUNGALA LABHUBHAI APPABHAI VS. RAJKOT MUNICIPAL CORPORATION [LAWS(GJH)-1999-11-33] [REFERRED]
VEETEEJAY EXPORTS (P) LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KER)-2012-8-422] [REFERRED TO]
KESHRIMAL VS. INCOME TAX OFFICER [LAWS(MPH)-2003-2-77] [REFERRED TO]
BHATIA INTERNATIONAL LTD VS. ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(MPH)-2012-5-156] [REFERRED TO]
VODAFONE INDIA SERVICE PVT. LTD VS. UNION OF INDIA [LAWS(BOM)-2013-9-107] [REFERRED TO]
APPLE INDIA PRIVATE LIMITED VS. UNION OF INDIA [LAWS(KAR)-2019-11-124] [REFERRED TO]
SUSEELA SADANANDAN VS. ADDITIONAL INCOME TAX OFFICER [LAWS(KER)-1961-9-20] [REFERRED TO]
ITO ALLEPPEY VS. VEERIAH REDDIAR [LAWS(KER)-1964-1-22] [REFERRED TO]
MADHAVAN NAMBIAR K VS. WEALTH TAX OFFICER [LAWS(KER)-1981-1-19] [REFERRED TO]
NORTH EASTERN ELECTRIC POWER VS. COMMISSIONER OF INCOME TAX [LAWS(MEGH)-2018-10-9] [REFERRED TO]
Godrej Food Ltd. VS. Union of India [LAWS(MPH)-1993-3-38] [REFERRED TO]
BAJAJ TEMPO LIMITED VS. UNION OF INDIA [LAWS(MPH)-1994-9-15] [REFERRED TO]
SAHARA INDIA REAL ESTATE CORPORATION LTD. VS. UNION OF INDIA (UOI) THROUGH THE SECY. MINISTRY OF CORPORATE [LAWS(ALL)-2010-12-221] [REFERRED TO]
APOLLO TYRES LTD VS. STATE OF U P [LAWS(ALL)-2010-2-133] [REFERRED TO]
GOPAL TRADERS VS. STATE OF UP [LAWS(ALL)-2010-5-92] [REFERRED TO]
BANDHU RAM VS. STATE OF U P [LAWS(ALL)-2012-5-138] [REFERRED TO]
M/S SURYA INTERNATIONAL PVT. LTD. VS. UNION OF INDIA [LAWS(ALL)-2014-2-8] [REFERRED TO]
P & O NEDLLOYD LTD VS. ASSISTANT DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION II, KOLKATA [LAWS(CAL)-2014-11-57] [REFERRED TO]
PEERLESS GENERAL FINANCE VS. COMMISSIONER OF INCOME [LAWS(CAL)-2017-9-84] [REFERRED TO]
THAKURSIDAS BANWARILAL VS. COMMISSIONER OF INCOME TAX [LAWS(GAU)-1997-12-26] [REFERRED TO]
BALAVANTARAJ VS. SECRETARY HOME DEPT GOVT OF MADRAS [LAWS(MAD)-1961-6-1] [REFERRED TO]
ARTHANARISWAMY CHETTIAR K P VS. FIRST INCOME TAX OFFICER [LAWS(MAD)-1971-4-27] [REFERRED TO]
Kartika Kisan VS. State of Orissa [LAWS(ORI)-2010-4-36] [REFERRED TO]
FIROZ ALAM, S/O ZAHIR AHMAD VS. THE UNION OF INDIA [LAWS(PAT)-2017-5-208] [REFERRED TO]
OM SAI TRADING COMPANY VS. UNION OF INDIA [LAWS(PAT)-2019-12-69] [REFERRED TO]
BINOD KUMAR BOKARIA VS. COMMERCIAL TAX OFFICER BUREAU OF INVESTIGATION [LAWS(ST)-1989-12-3] [REFERRED TO]
JAGAN NATH SINGHAL VS. DEPUTY COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1999-9-17] [REFERRED TO]
H S BAWA (DEAD) THROUGH HIS LRS VS. COMMISSIONER OF INCOME TAX, AND ANOTHER [LAWS(P&H)-2012-1-540] [REFERRED]
PRINCE AZAM JAH VS. EXPENDITURE TAX OFFICER [LAWS(APH)-1967-4-17] [REFERRED TO]
KIRAN GEMS PRIVATE LIMITED VS. UNION OF INDIA [LAWS(BOM)-2021-1-83] [REFERRED TO]
MADAN MOHAN SEN GUPTA VS. STATE OF WEST BENGAL [LAWS(CAL)-1965-3-6] [REFERRED TO]
GILLANDERS ARBUTHNOT AND CO VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1968-9-4] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KALLU BABU LALCHAND [LAWS(CAL)-1969-2-3] [REFERRED TO]
SHEIKH MOHAMMED SAYEED VS. ASSISTANT COLLECTOR OF CUSTOMS FOR PREVENTIVE I [LAWS(CAL)-1969-6-8] [REFERRED TO]
LAKHMINI MEWAL DAS VS. INCOME TAX OFFICER J WARD [LAWS(CAL)-1970-2-25] [REFERRED TO]
RADHESHYAM LADIA VS. INCOME TAX OFFICER B WARD [LAWS(CAL)-1970-3-7] [REFERRED TO]
UNION CARBIDE INDIA LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1971-4-12] [REFERRED TO]
INCOME TAX OFFICER VS. MAHADEO LAL TULSIAN [LAWS(CAL)-1976-9-6] [REFERRED TO]
GRINDLAYS BANK LTD VS. INCOME TAX OFFICER H WARD [LAWS(CAL)-1978-3-55] [REFERRED TO]
EAST COAST COMMERCIAL COMPANY LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1980-1-8] [REFERRED TO]
HINDALCO INDUSTRIES LTD VS. GUJARAT ENERGY TRANSMISSION CORPORATION LIMITED [LAWS(GJH)-2008-10-226] [REFERRED TO]
VENKATESH MURTHY G VS. COMMISSIONER OF INCOME TAX [LAWS(KAR)-1966-2-7] [REFERRED TO]
P.R.P. GRANITES VS. ASSISTANT COMMISSIONER OF INCOME TAX AND THE CENTRAL BOARD OF DIRECT TAXES [LAWS(MAD)-2008-12-374] [REFERRED TO]
STERLITE INDUSTRIES INDIA LTD VS. ASST COMMISSIONER OF INCOME TAX [LAWS(MAD)-2008-8-234] [REFERRED TO]
RAJASTHAN TEXTILE MILLS ASSOCIATION VS. DIR GENERAL OF ANTI-DUMPING [LAWS(RAJ)-2002-5-141] [REFERRED]
BABU LAL JUG RAJ AND CO VS. ITO SUMERPUR [LAWS(RAJ)-2006-9-26] [REFERRED TO]
CHITTORGARH SAHKARI UPBHOKTA THOK BHANDAR LTD. VS. INCOME TAX OFFICER [LAWS(RAJ)-2008-5-200] [REFERRED TO]
SANJAY KUMAR AGARWAL VS. PUNJAB NATIONAL BANK [LAWS(TLNG)-2021-12-79] [REFERRED TO]
COMMISSIONER OF INCOME TAX BOMBAY NORTH AHMEDABAD VS. LAKHIRAM RAMDAS [LAWS(SC)-1962-1-14] [REFERRED]
MODI SPINNING AND WEAVING MILLS COMPANY LIMITED VS. INCOME TAX OFFICER SPECIAL INVESTIGATION CIRCLE B MEERUT [LAWS(SC)-1969-2-1] [REFERRED TO]
GEMINI LEATHER STORES VS. INCOME TAX OFFICER B WARD AGRA [LAWS(SC)-1975-5-13] [REFERRED TO]
INCOME TAX OFFICER I WARD DISTRICT VI CALCUTTA VS. LAKHMANI MEWAL DAS [LAWS(SC)-1976-3-77] [FOLLOWED]
PARTAP SINGH VS. DIRECTOR OF ENFORCEMENT FOREIGN EXCHANGE REGULATION ACT [LAWS(SC)-1985-4-43] [RELIED ON]
INCOME TAX OFFICER CUTTACK VS. BUU PATNAIK [LAWS(SC)-1990-12-5] [RELIED ON]
RAJA BAHADUR KAMAKHYA NARAIN SINGH VS. UNION OF INDIA [LAWS(PAT)-1962-8-8] [REFERRED TO]
DURGA SHARAN UDHO PRASAD VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-1974-8-11] [REFERRED TO]
ANGOU GOLMEI VS. VIZOVOLIE CHAKHA SANG [LAWS(PAT)-1994-4-20] [REFERRED TO]
DAMODAR LAL KABRA VS. INCOME TAX OFFICER [LAWS(RAJ)-1979-7-25] [REFERRED TO]
KAUSHLIYA DEVI VS. ASSISTANT DIRECTOR URBAN LANDS [LAWS(RAJ)-1987-7-64] [REFERRED TO]
RAM SINGH VS. STATE OF RAJASTHAN [LAWS(RAJ)-1999-3-45] [REFERRED TO]
JOINT COMMISSIONER OF INCOME TAX VS. KALANITHI MARAN [LAWS(MAD)-2014-7-20] [REFERRED TO]
ORISSA MANGANESE AND MINERALS PVT LTD AND ANOTHER VS. REGIONAL PROVIDENT FUND COMMISSIONER-II/OIC, ROURKELA [LAWS(ORI)-2017-1-105] [REFERRED TO]
KOTKAPURA BUS SERVICE PRIVATE LTD. VS. THE EXCISE AND TAXATION OFFICER AND ORS. [LAWS(P&H)-1964-1-24] [REFERRED TO]
HAZI AMIR MOHD MIR AHMED VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1976-11-5] [REFERRED TO]
COMMISSIONER OF INCOME TAX, UDAIPUR VS. M/S. HINDUSTAN ZINC LTD. [LAWS(RAJ)-2016-5-390] [REFERRED TO]
SMT KIRAN KANWAR WIDOW OF LATE SHRI RAJENDRA SINGH KHETASAR, LEGAL HEIR OF SHRI RAJENDRA SINGH KHETASAR, VILLAGE VS. UNION OF INDIA [LAWS(RAJ)-2016-8-204] [REFERRED TO]
MAHENDRA BHAWANJI THAKAR VS. S P PANDE [LAWS(BOM)-1963-3-2] [REFERRED TO]
COMMERCIAL CREDIT CORPORATION VS. STATE OF MAHARASHTRA [LAWS(BOM)-1964-8-13] [REFERRED TO]
GANGADHAR NARSINGDAS AGRAWAL VS. ASSISTANT COLLECTOR OF CUSTOMS [LAWS(BOM)-1968-4-25] [REFERRED]
COMMISSIONER OF INCOME TAX VS. BHAGWAN LTD [LAWS(CAL)-1982-5-19] [REFERRED TO]
GIFT TAX OFFICER VS. ICI INDIA P LTD [LAWS(CAL)-1986-5-24] [REFERRED TO]
MD. AMIR HOSSAIN VS. STATE OF WEST BENGAL & OTHERS [LAWS(CAL)-2002-5-69] [REFERRED TO]
INCOME-TAX OFFICER VS. ELECTRO STEEL CASTINGS LTD [LAWS(CAL)-2003-7-31] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INCOME TAX SETTLEMENT COMMISSION [LAWS(DLH)-2012-11-129] [REFERRED TO]
MARUTI SUZUKI INDIA LTD. & ANR. VS. THE ADDITIONAL COMMISSIONER OF INCOME TAX AND ANR. [LAWS(DLH)-2012-9-531] [REFERRED TO]
SIDDHARTH OPTICAL DISC PVT. LTD VS. UNION OF INDIA [LAWS(DLH)-2013-1-91] [REFERRED TO]
SAMSUNG INDIA ELECTRONICS PVT LTD VS. DY. COMMISSIONER OF INCOME-TAX [LAWS(DLH)-2013-11-89] [REFERRED TO]
TURNER BROADCASTING SYSTEMS ASIA PACIFIC INC. VS. DEPUTY DIRECTOR OF INCOME TAX [LAWS(DLH)-2015-10-48] [REFERRED TO]
RAI FOUNDATION VS. THE DIRECTOR DIRECTORATE OF ENFORCEMENT AND ORS. [LAWS(DLH)-2015-2-301] [REFERRED TO]
KANPUR TEXEL(P) LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX-4,KANPUR AND ANOTHER [LAWS(ALL)-2017-11-125] [REFERRED TO]
B G EXPLORATION AND PRODUCTION INDIA LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-2015-5-78] [REFERRED TO]
PUSHPAK BULLION (P.) LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2015-5-101] [REFERRED TO]
M/S. ALM ENTERPRISES NO. 134/63, 2ND FLOOR SHAIK MAISTRY STREET ROYAPURAM, CHENNAI VS. THE COMMISSIONER OF CUSTOMS (IMPORTS) NO. 60, RAJAJI SALAI, CUSTOMS HOUSE, CHENNAI [LAWS(MAD)-2017-1-173] [REFERRED TO]
SANTOSH KUMAR MALLIK VS. STATE OF ORISSA AND ORS. [LAWS(ORI)-2015-2-39] [REFERRED TO]
SOUMITRI PANDA VS. STATE OF ORISSA AND ORS. [LAWS(ORI)-2015-2-40] [REFERRED TO]
PRITAM SINGH VS. ASSISTANT CONTROLLER OF ESTATE DUTY [LAWS(P&H)-1975-12-5] [REFERRED TO]
BHIM SINGH VS. INCOME-TAX OFFICER B WARD [LAWS(P&H)-1983-5-12] [REFERRED TO]
CHANDULAL H GHODASARA VS. STATE OF GUJARAT [LAWS(GJH)-1997-4-6] [REFERRED TO]
CHANDULAL H. GHODASARA AND ETC. VS. STATE OF GUJARAT AND OTHERS [LAWS(GJH)-1997-4-42] [REFERRED TO]
SADHU SINGH HAMDARD TRUST VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(P&H)-2013-7-113] [REFERRED TO]
NARESH KUMAR AND CO. PVT. LTD. VS. UNION OF INDIA [LAWS(CAL)-2013-2-138] [REFERRED TO]
RANGLAL BAGARIA HUF AND ORS. VS. ASSISTANT COMMISSIONER OF INCOME TAX AND ORS. [LAWS(CAL)-2016-5-12] [REFERRED TO]
BAJRANGLAL BERIA VS. INCOME TAX OFFICER [LAWS(GAU)-1971-5-1] [REFERRED TO]
SUSHIL KUMAR SEN VS. STATE OF ASSAM [LAWS(GAU)-1983-8-3] [REFERRED TO]
EVEREADY INDUSTRIES INDIA LIMITED VS. JOINT COMMISSIONER OF INCOME TAX ASSESSMENT [LAWS(GAU)-2000-3-47] [REFERRED TO (SC) : TC 51R.779]
DHANANI SHOES LTD VS. STATE OF ASSAM [LAWS(GAU)-2008-7-17] [REFERRED TO]
AIR CMDER MRIGENDRA SINGH, VSM VS. UNION OF INDIA [LAWS(GAU)-2013-2-52] [REFERRED TO]
KISHORE CHANDRA PATEL VS. STATE [LAWS(ORI)-1993-7-8] [REFERRED TO]
AUROBINDO SANITARY STORES VS. CIT [LAWS(ORI)-2005-1-53] [REFERRED TO]
ROHIT KUMAR BEHERA VS. STATE OF ORISSA [LAWS(ORI)-2011-11-43] [REFERRED TO]
ELGIN MILLS COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1990-2-22] [REFERRED TO]
M Z KHAN VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1999-11-155] [REFERRED TO]
AAMIR KHAN PRODUCTIONS PRIVATE LIMITED VS. UNION OF INDIA [LAWS(BOM)-2010-8-54] [REFERRED TO]
REACH CABLE NETWORKS LTD. VS. DEPUTY DIRECTOR OF INCOME TAX [LAWS(DLH)-2007-2-202] [REFERRED TO]
CIT VS. PUROLATOR INDIA LTD [LAWS(DLH)-2011-11-196] [REFERRED TO]
JAGRAJ SINGH VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-1977-11-7] [REFERRED TO]
SIKKIM AYURVEDIC PVT LTD VS. PYARI TAMANGNI [LAWS(HPH)-1994-6-1] [REFERRED TO]
LADURAM RAMNIWAS VS. STATE OF M P [LAWS(MPH)-1994-8-26] [REFERRED TO]
NOSHIRWAN VS. WEALTH TAX OFFICER [LAWS(MPH)-1995-12-27] [REFERRED TO]
COLLECTOR CENTRAL EXCISE ALLAHABAD VS. L KASHI NATH JEWELLERS [LAWS(ALL)-1971-12-10] [REFERRED TO]
SIDH GOPAL GAJANAND VS. INCOME TAX OFFICER [LAWS(ALL)-1968-11-3] [REFERRED TO]
SARDAR INDER SINGH VS. INCOME TAX OFFICER [LAWS(ALL)-1968-8-3] [REFERRED TO]
CITIBANK N A VS. S K OJHA [LAWS(BOM)-2002-2-118] [REFERRED TO]
BARODA SURGICAL (INDIA) PVT. LTD. VS. STATE OF GUJARAT [LAWS(GJH)-2020-7-29] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ANAND C L [LAWS(KER)-1989-3-26] [REFERRED TO]
K. J. CHACKO VS. THE COMMISSIONER OF WEALTH TAX [LAWS(KER)-1994-11-78] [REFERRED TO]
YELUKURU SATYANARAYANA VS. ASSISTANT CONTROLLER OF ESTATE DUTY KURNOOL [LAWS(APH)-1961-4-12] [REFERRED TO]
H E H NIZAMS JEWELLERY TRUST VS. ASSISTANT COMMISSIONER OF WEALTH TAX [LAWS(APH)-1996-11-133] [REFERRED]
VODAFONE IDEA LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE (5)(2)(2) MUMBAI [LAWS(BOM)-2022-1-266] [REFERRED TO]
HDFC BANK LTD VS. ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(BOM)-2022-3-1] [REFERRED TO]
EASTERN COAL CO LTD VS. INCOME TAX OFFICER A WARD [LAWS(CAL)-1969-10-15] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HOOSEN KASAM DADA INDIA LTD [LAWS(CAL)-1972-1-23] [REFERRED TO]
GIRINDRANATH PAUL VS. INCOME TAX OFFICER [LAWS(CAL)-1973-6-26] [REFERRED TO]
ASSAM OIL COMPANY VS. INCOME TAX OFFICER [LAWS(CAL)-1974-4-18] [REFERRED TO]
DAULATRAM RAWATMULL VS. INCOME-TAX OFFICER [LAWS(CAL)-1961-8-30] [REFERRED]
GRAHAMS TRADING CO INDIA LTD VS. INCOME TAX OFFICER CENTRAL [LAWS(CAL)-1975-9-2] [REFERRED TO]
NARANDAS M KAPADIA VS. UNION OF INDIA [LAWS(CAL)-1977-3-27] [REFERRED TO]
BRITISH ELECTRICAL AND PUMPS P LTD VS. INCOME TAX OFFICER B WARD [LAWS(CAL)-1976-12-13] [REFERRED TO]
ASSISTANT GENERAL MANAGER VS. P K THAKKAR CONSTRUCTION PVT LTD [LAWS(GJH)-2010-4-122] [REFERRED TO]
VODAFONE WEST LTD. VS. ASSTT. CIT [LAWS(GJH)-2013-3-397] [REFERRED TO]
SARABHAI PIRAMAL PHARMACEUTICALS LTD VS. COLLECTOR AND ADDITIONAL SUPERINTENDENT OF STAMPS [LAWS(GJH)-2013-7-543] [REFERRED TO]
CHITRA EXHIBITORS REP BY ITS PARTNERS VS. DEPUTY COMMISSIONER AND DISTRICT MAGISTRATE [LAWS(KAR)-2009-8-71] [REFERRED TO]
A GOVINDARAJAN VS. SUPERINTENDENT OF CENTRAL EXCISE [LAWS(KAR)-1973-11-35] [REFERRED TO]
SUJANA UNIVERSAL INDUSTRIES LTD VS. DEPUTY COMMERCIAL TAX OFFICER [LAWS(MAD)-2008-9-499] [REFERRED TO]
INDIAN COFFEE WORKERS CO-OPERATIVE SOCIETY LIMITED VS. UNION OF INDIA [LAWS(MPH)-2016-7-115] [REFERRED]
ASSTT COMMISSIONER OF INCOME TAX CIRCLE CHITTORGARH VS. BANSWARA SYNTEX LTD [LAWS(RAJ)-2004-9-14] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MANOHAR LAL GUPTA [LAWS(RAJ)-2007-10-47] [REFERRED TO]
S NARAYANAPPA VS. COMMISSIONER OF INCOME TAX BANGALORE [LAWS(SC)-1966-9-25] [REFERRED]
COCA COLA EXPORT CORPORATION VS. INCOME TAX OFFICER [LAWS(SC)-1998-3-8] [REVERSED]
COMMISSIONER OF SALES TAX U P VS. BHAGWAN INDUSTRIES P LTD [LAWS(SC)-1972-10-20] [REFERRED]
SHEO NARAIN JAISWAL VS. INCOME TAX OFFICER [LAWS(PAT)-1988-12-5] [REFERRED TO]
BIHAR STATE ROAD TRANSPORT CORPORATION VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-1976-2-18] [REFERRED TO]
STATE BANK OF PATIALA VS. CENTRAL BOARD OF DIRECT TAXES [LAWS(P&H)-1993-9-104] [REFERRED TO]
SAMPAT RAM BUDHMAL DUGAR VS. COMMISSIONER OF WEALTH TAX [LAWS(RAJ)-1986-4-6] [REFERRED TO]
BHARAT STEEL TUBES LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-1984-12-21] [REFERRED TO]
STATE OF UTTAR PRADESH VS. M/S. ARYAVERTH CHAWL UDYOUG [LAWS(SC)-2014-11-106] [REFERRED TO]
REGISTRAR, UNIVERSITY OF RAJASTHAN AND ORS. VS. AUTHORITY, APPOINTED UNDER THE PAYMENT OF WAGES ACT, 1936 AND ORS. [LAWS(RAJ)-2014-5-249] [REFERRED TO]
SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-2017-3-194] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAHIMTULLA A I [LAWS(BOM)-1985-9-42] [REFERRED TO]
EAST INDIA PHOTOGRAPHIC TRADERSS ASSOCIATION VS. STATE [LAWS(CAL)-1983-5-24] [REFERRED TO]
SARVAMANGALA PROPERTIES VS. INCOME TAX OFFICER [LAWS(CAL)-1991-6-23] [REFERRED TO]
MRIDULA PURAKASTHA VS. KALIKA SINGH [LAWS(CAL)-1996-1-6] [REFERRED TO]
GEO MILLER AND CO LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(CAL)-2001-11-14] [REFERRED TO]
Assistant Commissioner of Income tax VS. Sarvamangala Properties [LAWS(CAL)-2001-12-44] [REFERRED TO]
G N Shaw Wine Pvt LTD VS. Income tax Officer [LAWS(CAL)-2002-6-26] [REFERRED TO]
Amiya Sales and Industries VS. Assistant Commissioner of Income tax [LAWS(CAL)-2004-9-63] [REFERRED TO]
G.S. ENGINEERING & CONSTRUCTION CORPORATION VS. DEPUTY DIRECTOR OF INCOME TAX [LAWS(DLH)-2013-8-276] [REFERRED TO]
COMMISSIONER OF INCOME TAX, DELHI VS. VELOCIENT TECHNOLOGIES LTD [LAWS(DLH)-2015-5-86] [REFERRED TO]
ARUN GUPTA VS. UNION OF INDIA [LAWS(ALL)-2015-2-6] [REFERRED TO]
M/S JAI DURGA INDUSTRIES VS. THE COMMISSIONER, TRADE TAX U.P. LUCKNOW [LAWS(ALL)-2017-11-309] [REFERRED TO]
HONDA SIEL POWER PRODUCTS VS. UNION OF INDIA [LAWS(ALL)-2019-12-155] [REFERRED TO]
HARIOM RICE MILL PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(CHH)-2020-2-37] [REFERRED TO]
VIPULBHAI MANSINHBHAI CHAUDHARY VS. STATE OF GUJARAT [LAWS(GJH)-2015-2-28] [REFERRED TO]
SHREE SIDHNATH ENTERPRISE VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2016-3-250] [REFERRED TO]
NRUPAL NARENDRABHAI DALWADI VS. STATE OF GUJARAT THRO SECRETARY [LAWS(GJH)-2017-5-156] [REFERRED TO]
ARUN KUMAR MAHESHWARI VS. INCOME TAX OFFICER [LAWS(ALL)-2004-12-237] [REFERRED TO]
RATAN INDUSTRIES PVT LIMITED VS. ADDITIONAL COMMISSIONER TRADE TAX [LAWS(ALL)-2004-1-8] [REFERRED TO]
ARAVALI INFRAPOWER LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2016-12-73] [REFERRED TO]
VEDANTA LTD. VS. ASST. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2019-8-159] [REFERRED TO]
KAVERI ASSOCIATES VS. ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(KAR)-2012-7-516] [REFERRED]
ASSOCIATED AUTO SERVICE VS. COMMERCIAL TAX OFFICER VIJAYAWADA [LAWS(APH)-2005-4-83] [REFERRED TO]
VUPPALAMRITHA MAGNETIC COMPONENTS LIMITED VS. UNION OF INDIA [LAWS(APH)-2010-1-40] [REFERRED TO]
POONJABHAI VANMALIDAS AND SONS HUF VS. COMMISSIONER OF INCOME TAX [LAWS(GJH)-1972-12-3] [REFERRED TO (SC) : TC51R.779,]
CGG MARINE SAS VS. ADIT [LAWS(IT)-2014-7-49] [REFERRED TO]
IBS SOFTWARE SERVICES PRIVATE LIMITED VS. THE UNION OF INDIA AND ORS. [LAWS(KER)-2015-3-72] [REFERRED TO]
Magnum Steel Ltd. VS. Union of India [LAWS(MPH)-2009-12-92] [REFERRED TO]
BEHARI LAL BALDEO PRASAD VS. COMMISSIONER [LAWS(ALL)-1965-3-21] [REFERRED TO]
RAM RATTAN PREM NATH R B VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1968-3-5] [REFERRED TO]
ICE AND GENERAL MILLS VS. INCOME TAX OFFICER [LAWS(ALL)-1971-1-33] [REFERRED TO]
SUDARSHAN AND CO VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1978-4-6] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. BRITISH INDIA CORPORATION [LAWS(ALL)-1982-8-50] [REFERRED TO]
SIEMENS INFORMATION SYSTEM LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2007-10-101] [REFERRED TO]
HANUMAN TRADING CO VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2000-12-43] [REFERRED TO (SC) : TC 51R.779]
UNIFIED AGRO INDUSTRIES INDIA LIMITED VS. DEBTS RECOVERY TRIBUNAL NEW DELHI [LAWS(DLH)-2000-7-122] [RELIED ON]
PAMBRA COFFEE PLANTATIONS VS. TAHSILDAR [LAWS(KER)-1991-11-18] [REFERRED TO]
KEYEMYES TRADING AGENCY VS. ASSISTANT COMMISSIONER [LAWS(KER)-1992-8-22] [REFERRED TO]
MALAYALA MANORAMA COMPANY LTD VS. ASSISTANT COMMISSIONER KGST COMMERCIAL TAXES [LAWS(KER)-2006-5-36] [REFERRED TO]
SESHASAYEE PAPER AND BOARDS LIMITED VS. ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(MAD)-2020-5-66] [REFERRED TO]
MAPSA TAPES PVT LIMITED VS. UNION OF INDIA [LAWS(P&H)-2006-4-361] [REFERRED]
OBEETEE LIMITED VS. DEPUTY CIT [LAWS(ALL)-1989-3-24] [REFERRED TO]
JAWAHAR LAL GUPTA VS. INCOME TAX OFFICER [LAWS(ALL)-1991-9-77] [REFERRED TO]
SUBODH KUMAR TRIVEDI VS. STATE OF U P [LAWS(ALL)-2000-11-116] [REFERRED TO]
SUN INVESTMENT PVT LTD VS. CIT [LAWS(DLH)-2011-2-431] [REFERRED TO]
CENTRAL INDIA ELECTRIC SUPPLY CO. LTD VS. INCOME TAX OFFICER [LAWS(DLH)-2011-1-438] [REFERRED TO]
VEERIAH REDDIAR VS. INCOME TAX OFFICER [LAWS(KER)-1962-8-16] [REFERRED TO]
SUJIR GANESH NAYAK AND CO VS. INCOME TAX OFFICER [LAWS(KER)-1972-12-17] [REFERRED TO]
UNIVERSAL CABLES LTD VS. UNION OF INDIA AND OTHERS [LAWS(MPH)-1977-1-33] [REFERRED]
LOKENDRASINGH VS. INCOME TAX OFFICER [LAWS(MPH)-1980-8-21] [REFERRED TO]
PRABHA RAJYA LAKSHMI VS. WEALTH TAX OFFICER [LAWS(MPH)-1982-6-2] [REFERRED TO]
HAJI ABDUL GAFFAR VS. INCOME TAX OFFICER [LAWS(MPH)-1984-6-1] [REFERRED TO]
SANTOSH KUMAR DEY DECD VS. INCOME TAX OFFICER [LAWS(MPH)-2000-5-29] [REFERRED TO]
COMMISSIONER OF CUSTOMS C.G.O. VS. SONAM INTERNATIONAL SHOP NO. 9 [LAWS(ALL)-2010-10-327] [REFERRED TO]
SIR SHADILAL ENTERPRISES LTD. VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2010-4-329] [REFERRED TO]
M/S. MAWANA SUGARS LTD VS. DEPUTY COMMISSIONER, COMMERCIAL TAX [LAWS(ALL)-2013-5-360] [REFERRED TO]
COMMISSIONER OF INCOME TAX-I, KANPUR VS. AMARJEET SINGH (HUF) [LAWS(ALL)-2014-8-338] [REFERRED TO]
SWAL LIMITED VS. UNION OF INDIA [LAWS(CAL)-2022-8-75] [REFERRED TO]
M S ASSOCIATES VS. UNION OF INDIA [LAWS(GAU)-2006-9-18] [REFERRED TO]
FOOD CORPORATION OF INDIA VS. STATE OF ARUNACHAL PRADESH [LAWS(GAU)-2008-5-34] [REFERRED TO]
RELIANCE INDUSTRIES LTD VS. ASST COMMISSIONER OF SALES TAX [LAWS(ORI)-2008-5-12] [REFERRED TO]
USHA AGARWAL VS. UNION OF INDIA AND OTHERS [LAWS(SIK)-2017-8-7] [REFERRED TO]
PIARA SINGH BHANIARA VS. STATE OF PUNJAB [LAWS(P&H)-2008-11-55] [REFERRED TO]
SIRPUR PAPER MILLS LIMITED VS. INCOME TAX OFFICER [LAWS(APH)-1976-2-16] [REFERRED TO]
INCOME TAX OFFICER VS. SIRPUR PAPER MILLS LIMITED [LAWS(APH)-1977-1-19] [REFERRED TO]
MAMCHAND AND CO VS. COMMISSIONER OF INCOME-TAX W B -II [LAWS(CAL)-1967-11-13] [REFERRED TO]
KRISHNAGOPAL DUTTA VS. REGIONAL TRANSPORT AUTHORITY BURDWAN [LAWS(CAL)-1969-6-2] [REFERRED TO]
GANGA SARAN AND SONS PRIVATE LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1970-8-6] [REFERRED TO]
SITARAM JINDAL VS. INCOME TAX OFFICER [LAWS(CAL)-1971-2-24] [REFERRED TO]
PURSHOTTAMDAS CHOWDHURY VS. INCOME TAX OFFICER A WARD [LAWS(CAL)-1971-2-32] [REFERRED TO]
YOGENDRAKUMAR GUPTA VS. INCOME TAX OFFICER [LAWS(GJH)-2014-5-44] [REFERRED TO]
VICTORY GLASS AND INDUSTRIES LTD VS. COLLECTOR OF CENTRAL EXCISE [LAWS(KAR)-1989-7-23] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. T RAMACHANDRAN [LAWS(KAR)-1993-9-8] [REFERRED TO]
VINOD DHUDALAL SHAH VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2014-2-135] [REFERRED TO]
BPRL FINE CHEMICALS PVT LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2003-12-59] [REFERRED TO]
Chitra Exhibitors represented by its Partners and others VS. The Deputy Commissioner and District Magistrate and N. Srinivas S/o Late C.R. Narayanaswamy [LAWS(KAR)-2009-8-119] [REFERRED TO]
COMMISSIONER OF POLICE VS. V P KALAIRAJAN [LAWS(MAD)-2008-9-72] [REFERRED TO]
M UMA SHENOY VS. STATE OF MYSORE [LAWS(KAR)-1963-9-4] [REFERRED TO]
LAKSHMI CEMENT VS. STATE OF RAJASTHAN [LAWS(RAJ)-2002-7-20] [REFERRED TO]
LAKSHMI CEMENT VS. STATE OF RAJASTHAN [LAWS(RAJ)-2002-7-20] [REFERRED TO]
GULJAG INDUSTRIES LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-2002-8-24] [REFERRED TO]
MODERN SYNTEX INDIA LTD VS. RAJASTHAN STATE INDUSTRIAL DEVELOPMENT INVESTMENT CORPORATION LTD [LAWS(RAJ)-2005-10-32] [REFERRED TO]
J K INDUSTRIES LTD VS. UNION OF INDIA [LAWS(RAJ)-2005-4-58] [REFERRED TO]
COMMISSIONER OF INCOME TAX CALCUTTA VS. BURLOP DEALERS LIMITED [LAWS(SC)-1971-1-67] [FOLLOWED]
PARASHURAM POTTERY WORKS COMPANY LIMITED VS. INCOME TAX OFFICER CIRCLE 1 WARD A RAJKOT GUJARAT [LAWS(SC)-1976-11-27] [FOLLOWED]
COMMISSIONER OF INCOME TAX CALCUTTA GILLANDERS ARBUTHNOT AND GO VS. GILLANDERS ARBUTHNOT AND GO:THE COMMISSIONER OF INCOME TAX CALCUTTA [LAWS(SC)-1972-9-53] [FOLLOWED </RC>]
RAJGHARIA C M VS. INCOME TAX OFFICER [LAWS(PAT)-1974-4-15] [REFERRED TO]
GOPALAN VS. CHIEF COMMISSIONER OF INCOME TAX [LAWS(KER)-2021-1-125] [REFERRED TO]
M/S. THARAKAN WEB INNOVATIONS PVT. LTD. VS. NATIONAL COMPANY LAW TRIBUNAL, KOCHI BENCH [LAWS(KER)-2022-2-5] [REFERRED TO]
JAIPUR UDYOG LTD VS. COMMERCIAL TAXES OFFICER SPECIAL CIRCLE AJMER [LAWS(RAJ)-1979-5-19] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ASSOCIATED STONE INDUSTRIES KOTAH LIMITED [LAWS(RAJ)-1979-7-41] [REFERRED TO]
BRIG B LALL VS. WEALTH TAX OFFICER [LAWS(RAJ)-1980-2-8] [REFERRED TO]
JAI HANUMAN TRADING CO PVT LTD VS. COMMISSIONER OF INCOME TAX PATIALA [LAWS(P&H)-1977-4-1] [REFERRED TO]
REGISTRAR, UNIVERSITY OF RAJASTHAN, JAIPUR & ANR VS. AUTHORITY, APPOINTED UNDER PAYMENT OF WAGES ACT, 1936 & ANR [LAWS(RAJ)-2014-5-327] [REFERRED]
INTERGLOBE AVIATION LIMITED VS. STATE OF RAJASTHAN AND OTHERS [LAWS(RAJ)-2015-5-218] [REFERRED TO]
MAHENDRA BHAWANJI THAKAR VS. S P PANDE [LAWS(BOM)-1963-3-5] [REFERRED TO]
NEW INDIA INVESTMENT CORPORATION LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1983-5-20] [REFERRED TO]
UJJAIN GENERAL TRADING SOCIETY LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1993-6-35] [REFERRED TO]
BONNESWAR DUTTA VS. STATE [LAWS(CAL)-1998-1-28] [REFERRED TO]
EQUITABLE INVESTMENT CO. (P.) LTD. VS. INCOME-TAX OFFICER, G. WARD [LAWS(CAL)-1988-2-39] [REFERRED TO]
I C I India LTD VS. Collector of Central Excise [LAWS(CAL)-2003-8-4] [REFERRED TO]
I C I INDIA LIMITED VS. COLLECTOR I CENTRAL EXCISE CALCUTTA II COLLECTORATE [LAWS(CAL)-2003-8-18] [REFERRED TO]
Tantia Construction Co LTD VS. Deputy Commissioner of Income tax [LAWS(CAL)-2002-6-34] [REFERRED TO]
Peerless General Finance and Investment Co LTD VS. Deputy Commissioner of Income tax [LAWS(CAL)-2004-8-6] [REFERRED TO]
MEINHARDT SINGAPORE PTE LTD VS. ASSISTANT DIRECTOR OF INCOME TAX [LAWS(DLH)-2012-12-20] [REFERRED TO]
REMFRY AND SAGAR VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2013-1-213] [REFERRED TO]
H.M. INDUSTRIES VS. COMMISSIONER OF VALUE ADDES TAX [LAWS(DLH)-2014-9-356] [REFERRED TO]
GOOGLE INC VS. COMPETITION COMMISSION OF INDIA [LAWS(DLH)-2015-4-189] [REFERRED TO]
MANJU MITTAL AND ORS. VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2020-2-435] [REFERRED TO]
FORTUNE METALIKS LTD. VS. STATE OF CHHATTISGARH [LAWS(CHH)-2017-5-129] [REFERRED TO]
J K SYNTHETICS LTD VS. COLLECTOR OF CENTRAL EXCISE, DELHI [LAWS(DLH)-1970-8-38] [REFERRED]
TRIVENI ENGINEERING WORKS LIMITED VS. UNION OF INDIA [LAWS(DLH)-1973-12-9] [REFERRED TO]
MUKESH BHAVARLAL BHANDARI VS. UCO BANK [LAWS(GJH)-2016-2-235] [REFERRED TO]
SHIV PRATAP SINGH VS. DISTRICT MAGISTRATE ADDITITIONAL DISTRICT MAGISTRATE ETAWAH [LAWS(ALL)-1999-9-176] [REFERRED TO]
AJAY KUMAR SANGHI VS. UNION OF INDIA [LAWS(DLH)-2010-7-428] [REFERRED TO]
J P BAJPAI VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2004-4-196] [REFERR ED TO]
OUTOKUMPU OYJ VS. UNION OF INDIA & ORS [LAWS(DLH)-2017-12-420] [REFERRED TO]
ORACLE INDIA PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 13(1), NEW DELHI [LAWS(DLH)-2017-7-252] [REFERRED TO]
RASHMI CEMENT LIMITED VS. ENFORCEMENT DIRECTORATE [LAWS(DLH)-2017-8-271] [REFERRED TO]
SYNFONIA TRADELINKS PVT. LTD. VS. INCOME TAX OFFICER [LAWS(DLH)-2021-3-193] [REFERRED TO]
RAJENDRA PRASAD UPADHYAYA VS. STATE OF U P THROUGH PRIN SECY IRRIGATION LKO [LAWS(ALL)-2012-3-19] [REFERRED TO]
KESHAB GOGOI VS. HONBLE SPEAKER, ASSAM LEGISLATIVE ASSEMBLY AND ORS. [LAWS(GAU)-1994-8-8] [REFERRED TO]
V S T INDUSTRIES LTD VS. STATE OF ASSAM [LAWS(GAU)-2004-3-67] [REFERRED TO]
SHANMUGASUNDARAM TEXTILES VS. INCOME TAX OFFICER THIRD [LAWS(MAD)-1972-8-20] [REFERRED TO]
RELIANCE INDUSTRIES LTD VS. STATE OF ORISSA [LAWS(ORI)-2010-3-51] [REFERRED TO]
MAHDEI VS. THE JOINT DIRECTOR OF CONSOLIDATION, ALLAHABAD AND OTHERS [LAWS(ALL)-1979-8-92] [REFERRED TO]
GREATER MOHALI AREA DEVELOPMENT AUTHORITY VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(P&H)-2018-4-59] [REFERRED TO]
DEEP CHAND JAIN VS. BOARD OF REVENUE [LAWS(ALL)-1965-9-5] [REFERRED TO]
ARDENT VENTURES LLP VS. INCOME TAX OFFICER [LAWS(GJH)-2021-3-304] [REFERRED TO]
POULOSE VS. R T O PALAKKAD [LAWS(KER)-1992-1-32] [REFERRED TO]
SUN DIRECT TV PVT LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2018-10-181] [REFERRED TO]
HANON AUTOMOTIVE SYSTEMS INDIA PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2019-3-239] [REFERRED TO]
HAPPY FORGINS LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-2001-7-25] [REFERRED TO (SC) : TC 51R.779]
YARIAGADDA VENKATESWARA RAO VS. GOVERNMENT OF ANSHRA PRADESH [LAWS(APH)-2007-1-65] [REFERRED TO]
G.V.K. GAUTAMI POWER LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(APH)-2011-4-101] [REFERRED TO]
SCOTT WILSON KIRKPATRICK (I) PVT. LTD. VS. COMMR. OF S.T., BANGALORE [LAWS(CE)-2006-10-63] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ABDUL RAHIM KHAN M PATHAN [LAWS(GJH)-2000-1-4] [REFERRED TO]
CORE HEALTHCARE LTD. VS. STANDARD CHARTERED BANK [LAWS(GJH)-2001-1-77] [REFERRED TO]
PRAVINBHAI MOHANBHAI RAIYANI VS. STATE OF GUJARAT [LAWS(GJH)-2006-11-25] [REFERRED TO]
DEEPCHAND DAGA VS. INCOME TAX OFFICER [LAWS(MPH)-1968-2-13] [REFERRED TO]
HINDUSTAN ELECTRO GRAPHITES LTD VS. UNION OF INDIA [LAWS(MPH)-1989-8-85] [REFERRED]
GODREJ FOOD LTD VS. UNION OF INDIA [LAWS(MPH)-1993-5-8] [REFERRED TO]
RAMESH KUMAR BAID VS. UNION OF INDIA [LAWS(PAT)-2019-12-76] [REFERRED TO]
RADHA KRISHAN INDUSTRIES VS. STATE OF HIMACHAL PRADESH [LAWS(SC)-2021-4-54] [REFERRED TO]
ARUN KUMAR GOYAL VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-2012-11-68] [REFERRED TO]
KRISHNA COCONUT AND CO AMBAJIPETA VS. COMMERCIAL TAX OFFICER AMALAPURAM [LAWS(APH)-1964-11-28] [REFERRED TO]
RAJAN Y VS. INCOME TAX OFFICER [LAWS(APH)-1969-11-17] [REFERRED TO]
PANAMA PRIVATE LTD VS. INCOME TAX OFFICER C WARD [LAWS(CAL)-1971-2-22] [REFERRED TO]
HONKONG AND SHANGHAI BANKING CORPORATION VS. INCOME TAX OFFICER C WARD [LAWS(CAL)-1973-2-23] [REFERRED TO]
BIJU PATNAIK VS. INCOME TAX OFFICER [LAWS(CAL)-1974-6-20] [REFERRED TO]
RAI BAHADUR G V SWAIKA ESTATE P LTD VS. M N TEWARI [LAWS(CAL)-1979-8-6] [REFERRED TO]
GUJARAT FLUOROCHEMICALS LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2008-10-131] [REFERRED TO]
GRINDLAYS BANK LTD VS. INCOME TAX OFFICER H WARD [LAWS(CAL)-1978-5-23] [REFERRED TO]
LANXESS ABS LIMITED NOW KNOWN AS INEOS ABS INDIA LTD VS. COMMISSIONER OF INCOME TAX [LAWS(GJH)-2012-4-30] [REFERRED TO]
BIPINKUMAR P.KHANDHERIA VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2012-8-323] [REFERRED TO]
RAYMON GLUES AND CHEMICALS VS. DY C I T (ASSTT) [LAWS(GJH)-2014-12-37] [REFERRED TO]
LALITA ASHWIN JAIN VS. INCOME TAX OFFICER [LAWS(GJH)-2014-3-26] [REFERRED TO]
COMPETENT AUTHORITY & ADMIN. SAFEMA/NDPS VS. MITHU BAWA PADHIYAR [LAWS(GJH)-2014-4-117] [REFERRED TO]
SURYA SERVICE STATION PALLOOR MAHE VS. COMMERICAL TAX OFFICER MAHE [LAWS(MAD)-2000-8-138] [REFERRED TO]
UDAIPUR MINERAL DEVELOPMENT SYNDICATE P LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2002-12-9] [REFERRED TO]
ASSAM ROLLER FLOUR MILLS VS. COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2002-2-156] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. KAMAL KUMAR MANSINGHKA [LAWS(RAJ)-2004-7-46] [REFERRED TO]
KANTAMANI VENKATA NARAYANA AND SONS VS. FIRST ADDITIONAL INCOME TAX OFFICER RAJAHMUNDRY [LAWS(SC)-1966-10-28] [REFERRED]
WHIRLPOOL CORPORATION VS. REGISTRAR OF TRADE MARKS MUMBAI [LAWS(SC)-1998-10-1] [RELIED ON]
MAGNI RAM BAIJNATH VS. CENTRAL BOARD OF DIRECT TAXES [LAWS(PAT)-1982-8-1] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AGARWALLA BROTHERS [LAWS(PAT)-1990-8-20] [REFERRED TO]
RANCHI HANDLOOM EMPORIUM VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-1998-8-46] [REFERRED TO]
NATIONAL CLINIC VS. ASSTT COMMERCIAL TAXES OFFICER SRI GANGANAGAR [LAWS(RAJ)-1965-8-12] [REFERRED TO]
NIHON NIRMAN LTD. VS. ASSISTANT COLLECTOR, CENTRAL EXCISE [LAWS(RAJ)-1991-11-38] [REFERRED TO]
CACHET PHARMUCEUTICALS PVT VS. STATE OF RAJASTHAN [LAWS(RAJ)-1994-1-27] [REFERRED TO]
ADITYA MILLS LIMITED VS. UNION OF INDIA [LAWS(RAJ)-1994-12-27] [REFERRED TO]
AMALA DAS VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1983-2-9] [REFERRED TO]
SMT. PRABHADEVI SINGHVI VS. UNION OF INDIA [LAWS(RAJ)-2017-3-62] [REFERRED TO]


JUDGEMENT

- (1.)(For himself, S. K. Das and N. Rajagopala Ayyangar JJ.) : This appeal is against an appellate decision of a Bench of the Calcutta High Court by which in reversal of the order made by the Trial Judge the Bench rejected the present appellant's application under Art. 226 of the Constitution. The appellant is a private limited company incorporated under the Indian Company's Act and has its registered office in Calcutta. It was assessed to income-tax for the assessment years, 1942-43, 1943-44 and 1944-45 by three separate orders dated January 26, 1944, February 12, 1944 and February 15, 1945, respectively. These assessments were made under S. 23(3) of the Indian Income-tax Act upon returns filed by it accompanied by statements of account. The first two assessments were made by Mr. L. D. Rozario the then Income-tax Officer and the last one by Mr. K. D. Banerjee. The taxes assessed were duly paid up. On March 28, 1951, three notices purporting to be under S. 34 of the Indian Income-tax Act, 1922, were issued by the Income-tax Officer calling upon the company to submit fresh returns of its total income and the total world income assessable for the three accounting years relating to the three assessment years, 1942-43, 1943-44 and 1944-45. The appellant company furnished returns in compliance with the notices but on September 18, 1951, applied to the High Court of Calcutta for issue under Art. 226 of the Constitution of appropriate writs or orders directing the Income-tax Officer not to proceed to assess it on the basis of these notices. The first ground on which this prayer was based was mentioned in the petition in these terms : - "The said pretended notice was issued without the existence of the necessary conditions precedent which confers jurisdiction under S. 34 aforementioned, whether before or after the amendment in 1948". The other ground urged was that the amendment to S. 34 of the Income-tax Act in 1948 was not retrospective and that the assessment for the years 1942-43, 1943-44 and 1944-45 became barred long before March, 1951.
(2.)The Trial Judge held that the first ground was not made out but being of opinion that the amending Act of 1948 was not retrospective, he held that the notices issued were without jurisdiction. Accordingly he made an order prohibiting the Income-tax Officer from continuing the assessment proceedings on the basis of the impugned notices.
(3.)The learned Judges who heard the appeal agreed with the Trial Judge that the first ground had not been made out. They held however that in consequence of the amendment of S. 34 in 1948 the objection on the ground of limitation must also fail.
A point of constitutional law which appears to have been raised before the appeal court was also rejected. The appeal was allowed and the company's application under Art. 226 was dismissed with costs.

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