Referred Judgements :-

NEW PIECE GOODS BAZAR CO.,LTD. BOM V. COMMR. OF INCOME-TAX,BOM [REFERRED TO]
MOHANLAL HIRALAL V. COMMR. OF INCOME-TAX,C. P. AND BERAR [REFERRED TO]
G.M.CHENNA BASAPPA V. COMMR. OF INCOME-TAX,HYDERABAD [REFERRED TO]
COMMISSIONER OF INCOME TAX MADRAS VS. ARUNACHALAM CHETTIAR [REFERRED TO]
COMMR OF INCOME TAX BOMBAY SOUTH BOMBAY VS. OGALE GLASS WORKS LTD [REFERRED TO]
NEW JEHANGIR VAKIL MILLS LIMITED VS. COMMISSIONER OF INCOME TAX BOMBAY NORTH KUTCH AND SAURASHTRA [REFERRED TO]
KUSUMBEN D MAHADEVIA VS. COMMISSIONER OF INCOME TAX BOMBAY [REFERRED TO]
ZORASTER AND CO VS. COMMISSIONER OF INCOME TAX DELHI AJMER RAJASTHAN AND MADHYA BHARAT NOW MADHYA PRADESH [REFERRED TO]
COMMISSIONER OF INCOME TAX WEST BENGAL CALCUTTA VS. STATE BANK OF INDIA CALCUTTA [REFERRED TO]
A ABBOY CHETTY AND CO VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MODERN THEATRES LIMITED [REFERRED TO]
TRUSTEES NAGORE DURGAH VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
MADANLAL DHARNIDHARKA VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
PUNJAB DISTILLING INDUSTRIES LTD VS. COMMISSIONER OF INCOME-TAX PUNJAB PEPSU ETC [REFERRED TO]
MAHARAJ KUMAR KAMAL SINGH VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
NATIONAL MUTUAL LIFE ASSOCIATION OF AUSTRALASIA, LTD VS. COMMISSIONER OF INCOME-TAX, BOMBAY PRESIDENCY AND ADEN [REFERRED TO]
THE OFFICIAL LIQUIDATOR OF M E MOOLA SONS LTD VS. PERIN R BURJORJEE [REFERRED TO]
COMMISSIONER OF INCOME-TAX, BEHAR AND ORISSA VS. KAMESHWAR SINGH OF DARBHANGA [REFERRED TO]
COMMISSIONER OF INCOME-TAX, BENGAL VS. SHAW WALLACE AND COMPANY [REFERRED TO]

Cited Judgements :-

RAJEEV KUMAR VS. STATE OF U P [LAWS(ALL)-2014-5-508] [REFERRED TO]
GANESH BRICK SUPPLY CO VS. COMMISSIONER OF SALES TAX [LAWS(ALL)-2007-8-349] [REFERRED]
INDOSWE ENGINEERS (P) LTD VS. STATE OF MAHARASHTRA [LAWS(BOM)-1995-2-127] [REFERRED]
MANEKLAL VALLABHDAS PARIKH AND SONS VS. COMMISSIONER INCOME TAX GUJARAT [LAWS(GJH)-1967-7-13] [REFERRED]
RAMESHCHANDRA JIVANJI BHAVSAR VS. COMMISSIONER OF INCOME TAX SURAT [LAWS(GJH)-1985-8-31] [REFERRED]
K M SHAH VS. DY C I T [LAWS(GJH)-2004-5-13] [REFERRED TO]
PREMSUKH GANESHMULL VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1975-3-1] [REFERRED TO]
UNIWORTH RESORTS LIMITED VS. ASHOK MITTL [LAWS(CAL)-2007-9-66] [REFERRED TO]
M M MEHTA VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1982-8-12] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. V K FERRO ALLOYS INDUSTRIES P LTD [LAWS(APH)-2007-11-63] [REFERRED TO]
MAHESH CHAND VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-1973-11-2] [REFERRED TO]
RAMDAS MOTOR TRANSPORT LTD VS. KAREDLA SURYANARAYANA [LAWS(APH)-2001-10-17] [REFERRED TO]
TELANGANA BONE MILL and FERTILISER CO VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1995-1-31] [REFERRED TO]
COMMISSIONER OF TRADE AND TAXES VS. CORSAN CORVIAM CONSTRUCTION S.A.-SADBHAV ENGINEERING LTD. [LAWS(DLH)-2023-3-110] [REFERRED TO]
COMMISSIONER OF GIFT-TAX KERALA ERNAKULAM VS. V MADHAVAN VALIATHAN [LAWS(KER)-1967-9-13] [REFERRED TO]
ALAGAPPA TEXTILES (COCHIN) LTD. VS. THE CIT, ERNAKULAM [LAWS(KER)-1971-12-45] [REFERRED TO]
GRAMIN VIDYUT SAHKARI SAMITI MARYADIT VS. ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(MPH)-2008-2-134] [REFERRED TO]
MAHARANI SAHEB OF GONDAL VS. COMMISSIONER OF INCOME TAX [LAWS(KAR)-1981-4-14] [REFERRED TO]
M C MUTHANNA VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1989-1-87] [REFERRED TO]
S. NATARAJAN VS. S.V. GLOBAL MILLS LTD. AND ORS. [LAWS(MAD)-2015-4-402] [REFERRED TO]
PODDAR SPINNING MILLS LTD. VS. THE BOARD OF REVENUE [LAWS(RAJ)-1976-10-31] [REFERRED TO]
DEEPCHAND KOTHARI VS. COMMISSIONER OF INCOME TAX [LAWS(RAJ)-1977-9-29] [REFERRED TO]
SALEM COOPERATIVE CENTRAL BANK LIMITED VS. COMMISSIONER OF INCOME TAX MADRAS [LAWS(SC)-1993-4-28] [FOLLOWED]
COMMISSIONER OF INCOME TAX MADRAS VS. S CHENNIAPPA MUDALIAR MADURAI [LAWS(SC)-1969-2-44] [DISTINGUISHED]
VARKISONS ENGINEERS VS. STATE OF KERALA [LAWS(SC)-2009-4-43] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HARI PRASAD CHAUDHARY [LAWS(PAT)-1982-12-25] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. SHIVARAM SINGH [LAWS(PAT)-1984-11-29] [REFERRED TO]
JAMUNADAS MANNALAL VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-1984-5-17] [REFERRED TO]
ALOK SPICES VS. STATE OF KERALA [LAWS(KER)-1996-1-3] [REFERRED TO]
STATE OF ORISSA VS. NARAHARI PRADHAN [LAWS(ORI)-1972-8-10] [REFERRED TO]
POLAKI SRIRANGAM AND SONS VS. STATE OF ORISSA [LAWS(ORI)-1973-4-18] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. LAXMI AUTO STORES [LAWS(ORI)-1974-1-23] [REFERRED TO]
ABDUL SATTAR K S VS. COMMISSIONER OF INCOME TAX [LAWS(APH)-1962-1-15] [REFERRED TO]
COMMISSIONER OF INCOME TAX ANDHRA PRADESH VS. PABBATI SHANKARAIAH [LAWS(APH)-1983-4-41] [REFERRED TO]
ASSAM STATE TEXT BOOK PRODUCTION & PUBLICATION CORPN. LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(GAU)-1996-6-66] [REFERRED TO]
SANDEEP & ORS VS. STATE & OTHERS [LAWS(DLH)-2015-2-640] [REFERRED]
AJAY GUPTA S/O JAGARNATH GUPTA VS. STATE OF CHHATTISGARH [LAWS(CHH)-2017-1-25] [REFERRED TO]
SHARMA REALTY PVT. LTD. VS. VINOD MUKTINATH SHARMA [LAWS(BOM)-2016-1-55] [REFERRED TO]
ASHISH ESTATES AND PROPERTIES PVT. LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(BOM)-2018-6-266] [REFERRED TO]
NEW INDIA INDUSTRIES LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(GJH)-1975-1-3] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MINAL RAMESHCHANDRA [LAWS(GJH)-1986-10-7] [REFERRED TO(SC) : TC54R.114,]
NARAYAN CHANDRA DEO DHABAL DEB VS. COMMISSIONER OF AGRICULTURAL INCOME TAX [LAWS(CAL)-1968-2-32] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. RAJENDRA SINGH SINGHI [LAWS(CAL)-1968-6-13] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. A K DAS [LAWS(CAL)-1969-8-14] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. F W HEILGERS AND CO P LTD [LAWS(CAL)-1971-4-1] [REFERRED TO]
CONTROLLER OF ESTATE DUTY VS. JOHN GREGORY APCAR [LAWS(CAL)-1975-1-8] [REFERRED TO]
ASIA PACIFIC COMMODITIES LTD VS. ASSISTANT COMMISSIONER OF CUSTOMS [LAWS(APH)-2011-12-16] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. M A UNNEERIKUTTY [LAWS(KER)-1997-12-28] [REFERRED TO (SC) : TC 54R.114]
COMMISSIONER OF INCOME TAX VS. WAHAB S A [LAWS(KER)-1989-10-42] [REFERRED TO]
PADAMPAT SINGHANIA VS. COMMISSIONER OF GIFT TAX [LAWS(ALL)-1987-11-16] [REFERRED TO]
LAXMI ELECTRONIC CORPORATION LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1990-11-60] [REFERRED TO]
S B SINGAR SINGH AND SONS VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1964-8-3] [REFERRED TO]
STATE OF HARYANA VS. BHAGWATI CATTLE FEED INDUSTRIES [LAWS(P&H)-2009-2-146] [REFERRED TO]
OSWAL WOOLLEN MILLS LTD VS. COMMISSIONER OF INCOME-TAX CENTRAL [LAWS(P&H)-1979-5-7] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. SALIGRAM PREMNATH [LAWS(P&H)-1980-9-12] [REFERRED TO]
MALABAR CO OPERATIVE CENTRAL BANK LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1973-10-18] [REFERRED TO]
SAMARJEET SINGH VS. COMMR. OF CUSTOMS, C. EX. AND SERVICE TAX [LAWS(MPH)-2019-8-161] [REFERRED TO]
COMMERCIAL TAXES OFFICER SPECIAL CIRCLE I JAIPUR VS. BADRI NARAIN SITA RAM [LAWS(RAJ)-1979-11-28] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GOLECHA FIRMS PRIVATE LIMITED [LAWS(RAJ)-1986-3-41] [REFERRED TO]
CHAMPA LAL VS. STATE OF RAJASTHAN AND ORS. [LAWS(SC)-2018-4-152] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VIJOY KUMAR BUDHIA [LAWS(PAT)-1974-8-14] [REFERRED TO]
TATA IRON AND STEEL CO LTD VS. STATE OF ORISSA [LAWS(ORI)-1969-7-6] [REFERRED TO]
WG CMDR A G MATHEWS RETD VS. COMMISSIONER OF GIFT TAX [LAWS(KER)-2003-9-45] [REFERRED TO]
GOLDEN TIMES SERVICES PVT. LTD. VS. DCIT [LAWS(DLH)-2020-1-217] [REFERRED TO]
SRI AJAY PRAKASH LOHIA VS. SRI ASHOK MITTAL AND ORS. [LAWS(CAL)-2007-9-94] [REFERRED TO]
RAJ STORES VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1987-7-6] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. METAL CORPORATION OF INDIA LTD [LAWS(CAL)-1980-5-1] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ORISSA STEEL CORPORATION PVT LTD [LAWS(CAL)-1982-5-18] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. SCHLUMBERGER SEA CO INC [LAWS(CAL)-1997-9-17] [REFERRED TO]
INTERNATIONAL COMPUTERS INDIAN MANUFACTURE LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(BOM)-2015-3-36] [REFERRED TO]
D.L. CHOWDA REDDY VS. STATE OF KARNATAKA [LAWS(KAR)-2012-11-235] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KOLHE M P [LAWS(BOM)-1961-10-7] [REFERRED TO ; (1962) 1 SCR 788]
COMMISSIONER OF INCOME TAX VS. BIRLA GWALIOR P LTD [LAWS(CAL)-1969-4-17] [REFERRED TO]
BHAGIRATH KANORIA VS. COMMISSIONER OF INCOME TAX CENTRAL [LAWS(CAL)-1978-3-62] [REFERRED TO]
RAJKOT SEEDS OIL AND BULLION MERCHANTS ASSOCIATION LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(GJH)-1963-8-1] [REFERRED]
COMMISSIONER OF INCOME TAX VS. NARANG DAIRY PRODUCTS [LAWS(ALL)-1984-12-7] [REFERRED TO]
RANI RAJENDRA KUMARI BA VS. WEALTH TAX OFFICER [LAWS(ALL)-1978-2-68] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INCOME TAX APPELLATE TRIBUNAL [LAWS(DLH)-1998-3-32] [REFERRED TO (SC) : TC 54R.114]
SUKHLAL BHANWARLAL HUF VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-1996-9-59] [REFERRED TO]
P GANGADHARAN PILLAI VS. CONTROLLER OF ESTATE DUTY ERNAKULAM [LAWS(KER)-1967-12-13] [REFERRED TO]
BHARAT AND CO VS. CIT [LAWS(KER)-1962-2-14] [REFERRED TO]
EASTERN COMMERCIAL CORPORATION VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1975-3-14] [REFERRED TO]
CONTROLLER OF ESTATE DUTY VS. SHANTA BEN MANI LAL PATEL [LAWS(RAJ)-1973-10-9] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. O N G C AGENT OF CGG FRANCE [LAWS(RAJ)-1996-7-77] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. O N G C AGENT OF CGG FRANCE [LAWS(RAJ)-1996-7-77] [REFERRED TO]
CARBORANDUM AND COMPANY VS. COMMISSIONER OF INCOME TAX MADRAS [LAWS(SC)-1977-4-38] [FOLLOWED]
BHANJI BHAGWANDAS VS. COMMISSIONER OF INCOME TAX MADRAS [LAWS(SC)-1967-7-3] [REFERRED]
ESTATE OF THE LATE A M K M KARUPPAN CHETTIAR VS. COMMISSIONER OF INCOME TAX MADRAS [LAWS(SC)-1968-8-35] [REFERRED TO]
PETLAD TURKEY RED DYE WORKS COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX BOMBAY NORTH AHMEDABAD [LAWS(SC)-1962-11-16] [REFERRED TO]
S C PRASHAR HUNGERFORD INVESTMENT TRUST LIMITED IN LIQUIDATION VS. VASANTSEN DWARKADAS:VASANTSEN DWARKADAS [LAWS(SC)-1962-12-24] [REFERRED TO]
RITHA SABAPATHY VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2019-2-183] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INCOME TAX APPELLATE TRIBUNAL [LAWS(ORI)-1991-12-12] [REFERRED TO]
STATE OF ORISSA VS. SRI GURUMURTY PATRA [LAWS(ORI)-1972-5-4] [REFERRED TO]
COMMISSIONER OF INCOME TAX, NE REGION, SHILLONG VS. M/S BUILD WELL ASSAM PRIVATE LTD [LAWS(GAU)-1996-5-47] [REFERRED TO]
ASSOCIATED SWITCH GEAR PVT LTD VS. CCE [LAWS(ALL)-2004-4-83] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. TRUSTEES OF PRINCE MOAZAM JAH TRUST [LAWS(APH)-2014-1-138] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. TRUSTEES OF PRINCE MOAZAM TRUST [LAWS(APH)-2014-1-147] [REFERRED TO]
RAMDAS MOTOR TRANSPORT LTD VS. DEVARAPALLI SURYA RAO [LAWS(APH)-2004-2-137] [REFERRED TO]
RENUKA DATLA VS. BIOLOGICAL E LIMITED [LAWS(APH)-2015-4-20] [REFERRED TO]
RAJMAL LAKHICHAND VS. COMMISSIONER OF AND CUSTOMS [LAWS(BOM)-2010-4-97] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. DEVDA M J [LAWS(APH)-1975-9-30] [REFERRED TO]
E SHANMUGAM VS. APS CAM O MATEC PVT LTD [LAWS(DLH)-2006-8-80] [RELIED ON]
COMMISSIONER OF WEALTH TAX VS. SUN JUTE PRESS P LTD [LAWS(CAL)-1993-2-20] [REFERRED TO]
B C PAUL VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1980-9-27] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. AMIT KUMAR SAHA [LAWS(CAL)-2003-10-11] [REFERRED TO]
Commissioner of Central Excise VS. Jayshree Insulators [LAWS(CAL)-2004-10-46] [REFERRED TO]
INDOSWE ENGINEERS P LTD VS. STATE OF MAHARASTRA [LAWS(BOM)-1995-2-50] [REFERRED TO]
HIMMAT DALICHAND MALI VS. MUNICIPAL CORPORATION OF GREATER MUMBAI [LAWS(BOM)-2023-2-29] [REFERRED TO]
RAGHUNANDAN PRASAD MOHAN LAL VS. INCOME TAX APPELLATE TRIBUNAL [LAWS(ALL)-1969-11-14] [REFERRED TO]
FOOTER MAL MEGH RAJ VS. COMMISSIONER SALES TAX [LAWS(ALL)-1970-9-10] [REFERRED TO]
RABI PR GOOPTU VS. COMMISSIONER OF INCOME-TAX [LAWS(CAL)-1963-7-32] [REFERRED]
S K ROY VS. ADDL MEMBER BOARD OF REVENUE [LAWS(CAL)-1966-4-12] [REFERRED TO]
R. RAMESH VS. DEVI POLYMERS PRIVATE LTD. AND ORS. [LAWS(MAD)-2017-4-202] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HARNANDRAI SHRIKISHAN AKODIA [LAWS(MPH)-1966-3-17] [REFERRED TO]
H H MAHARAJA MARTAND SINGH JU DEO VS. COMMISSIONER OF WEALTH TAX [LAWS(MPH)-1985-12-42] [REFERRED TO]
C V MATHUKUTTY VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1976-6-1] [REFERRED TO]
JAGAN NATH PYARE LAL VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1973-2-5] [REFERRED TO]
HIGHWAY MOTORS PRIVATE LIMITED VS. STATE OF PUNJAB [LAWS(P&H)-1981-9-7] [REFERRED TO]
RAJ SINGH BALDEV KISHAN VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1968-8-4] [REFERRED TO]
STATE OF ORISSA VS. ORISSA FISHERIES DEVELOPMENT CORPORATION LIMITED [LAWS(ORI)-1975-10-3] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHEMMEENS AND G. GANGADHARAN NAIR [LAWS(KER)-2003-7-79] [REFERRED TO]
DIRECTOR INCOME TAX INTERNATIONAL TAXATION VS. HYUNDAI HEAVY INDUSTRIES CO LTD [LAWS(UTN)-2019-3-45] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. OMARKHAN G M [LAWS(APH)-1977-9-35] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DORR OLIVER INDIA LIMITED [LAWS(BOM)-1993-9-93] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CLIVE INSURANCE CO LTD [LAWS(CAL)-1971-5-14] [REFERRED TO]
REFORM FLOUR MILLS P LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1975-6-26] [REFERRED TO]
DUNCAN BROTHERS AND CO LTD VS. COMMISSIONER OF INCOME TAX CENTRAL [LAWS(CAL)-1978-8-6] [REFERRED TO]
HANUMAN ESTATE (PRIVATE) LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1964-12-31] [REFERRED]
FEDERATION OF RETAIL TRADERS WELFARE ASSOCIATE VS. STATE OF MAHARASHTRA [LAWS(BOM)-2022-2-158] [REFERRED TO]
MANOJ KUMAR KANUGA VS. MARUDHAR POWER PVT LTD [LAWS(APH)-2013-4-25] [REFERRED TO]
VENKAT N.R.AKKINENI VS. APPELLATE TRIBUNAL FOR FOREIGN EXCHANGE, MINISTRY OF LAW JUSTICE & COMPANY AFFAIRS [LAWS(APH)-2013-4-45] [REFERRED TO]
SRIDHAR DECD VS. COMMISSIONER OF WEALTH TAX [LAWS(ALL)-1985-3-56] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. HARI CHAND AND LAKHPAT SINGH [LAWS(ALL)-1991-10-31] [REFERRED TO]
ARUN KUMAR TANTIA VS. OM PRAKASH TANTIA [LAWS(CAL)-2010-8-16] [REFERRED TO]
Commissioner of Income Tax VS. Ruby Traders and Exporters Ltd [LAWS(CAL)-2004-9-67] [REFERRED TO]
COMMISSIONER OF INCOME TAX DELHI COMMISSIONER OF INCOME TAX BIHAR PATNA VS. BANSI DHAR AND SONS:CHATHURAM BHADANI [LAWS(SC)-1985-12-10] [RELIED ON]
COMMISSIONER OF INCOME TAX VS. ESSAR TELEHOLDING LTD.MANAGER [LAWS(SC)-2018-1-87] [REFERRED TO]
COMMERCIAL TAXES OFFICER ANTI-EVASION JAIPUR VS. SPENCER AND CO LTD [LAWS(RAJ)-1984-3-24] [REFERRED TO]
OSWAL AGRO MILLS LTD VS. STATE OF PUNJAB [LAWS(P&H)-1995-9-3] [REFERRED TO]
AMBALA CANTT ELECTRIC SUPPLY CORPORATION LTD VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1981-7-2] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. TULSI RAM KARAM CHAND [LAWS(P&H)-1978-11-2] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. PUNJAB IRON AND STEEL CO P LTD [LAWS(P&H)-1979-10-7] [REFERRED TO (SC);]
GROZ-BECKERT SABOO LTD VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1979-9-4] [REFERRED TO]
KARIMTHARUVI TEA ESTATE LIMITED VS. STATE OF KERALA [LAWS(SC)-1965-12-20] [REVERSED]
KESHAV MILLS CO LIMITED PETLAD VS. COMMISSIONER OF INCOME TAX BOMBAY NORTH AHMEDABAD [LAWS(SC)-1965-2-22] [REFERRED 13.]
RM AR AR RM AR RAMANATHAN CHETTIAR VS. COMMISSIONER OF INCOME TAX MADRAS [LAWS(SC)-1966-10-38] [REFERRED 4 <FV>APPEAL DISMISSED</FV> <ADV>K. SEN,R. GANAPATHI IYER,B. SEN,A. N. KIRPAL,R. N. SACHTHE]
J K SYNTHETICS LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-1990-11-34] [REFERRED TO]
COMMISSIONER, SALES TAX VS. AURAIYA CHAMBERS OF COMMERCE [LAWS(ALL)-1970-8-52] [REFERRED]
GAJADHAR SINGH VS. HANWANT SINGH [LAWS(ALL)-1976-11-27] [REFERRED TO]
VISHNU KUMAR GUPTA VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1982-5-97] [REFERRED TO]
PREMIER INSURANCE COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1976-10-27] [REFERRED TO]
MAMMON K CHERIAN VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1975-3-22] [REFERRED TO]
STATE OF KERALA VS. RAMAKRISHNAN M V [LAWS(KER)-1950-9-1] [REFERRED TO]
SHREE NARSINGH TRADING CO VS. STATE OF ORISSA [LAWS(ORI)-1974-2-4] [REFERRED TO]
BRIHAN KARAN SUGAR SYNDICATE PRIVATE LIMITED VS. KARMAVEER SHANKARRAO KALE SHAHAKARI SAKHAR KARKHANA LIMITED [LAWS(BOM)-2018-2-115] [REFERRED TO]
COMMISSIONER, COMMERCIAL TAX VS. TEWARI EXPORT [LAWS(ALL)-2014-7-93] [REFERRED TO]
UNIVABS SLEEPERS PVT. LTD VS. STATE OF CHHATTISGARH [LAWS(CHH)-2019-9-3] [REFERRED TO]
KRISHNA MINING COMPANY VS. COMMISSIONER OF INCOME TAX [LAWS(APH)-1970-11-25] [REFERRED TO]
ANDHRA PRADESH CO OPERATIVE CENTRAL LAND MORTGAGE BANK LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(APH)-1971-9-16] [REFERRED TO]
ABDUL HAMEED KHAN VS. COMMISSIONER OF INCOME TAX ANDHRA PRADESH HYDERABAD [LAWS(APH)-1965-11-1] [REFERRED TO]
BHUPATIRAJU NARASIMHA RAJU VS. COMMISSIONER OF GIFT TAX ANDHRA PRADESH HYDERABAD [LAWS(APH)-1965-4-3] [REFERRED TO]
NUPUR MITRA VS. BASUBANI PVT LTD [LAWS(CAL)-1999-2-23] [REFERRED TO]
DWARKA PRASAD BAJAJ VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1979-5-3] [REFERRED TO]
STATE OF GUJARAT VS. PATEL KALIDAS NARANBHAI [LAWS(GJH)-1964-12-3] [REFERRED TO]
POKARDAS AND BRORS VS. STATE OF GUJARAT [LAWS(GJH)-1981-9-13] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAI BAHADUR M S OBEROI [LAWS(CAL)-1968-11-18] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SUPERINTENDENCE AND CO OF INDIA P LTD [LAWS(CAL)-1980-2-15] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BENGAL ASSAM STEAMSHIP CO LTD [LAWS(CAL)-1986-6-21] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DEEPAK NITRITE LIMITED [LAWS(GJH)-1998-6-36] [REFERRED TO]
N RAM VS. N RAVI [LAWS(MAD)-2011-7-11] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SHIV NATH PRASAD [LAWS(ALL)-1970-3-9] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MOTILAL PADAMPAT SUGAR MILLS CO P LIMITED [LAWS(ALL)-1976-10-34] [REFERRED TO]
COMMISSIONER OF INCOME TAX DELHI X VS. KASHMIR SINGH [LAWS(DLH)-1998-2-7] [REFERRED]
A.K. SUBRAMANI VS. COMMISSIONER OF CUSTOMS (PORT [LAWS(MAD)-2017-4-237] [REFERRED TO]
ADAIKKAPPA CHETTIAR VR C RM VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1969-12-11] [REFERRED TO]
COMMISSIONER OF GIFT TAX VS. MOONGHIBAI GOENKA SMT LATE [LAWS(MAD)-1976-8-26] [REFERRED TO]
KAMAL CHAND JAIN VS. INCOME TAX OFFICER [LAWS(DLH)-2005-5-216] [REFERRED TO]
BIAORA CONSTRUCTIONS PVT LTD VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-2006-7-28] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. FIRST LEASING CO OF INDIA LIMITED [LAWS(MAD)-1996-9-124] [REFERRED]
SHIVA GUN FACTORY VS. COMMISSIONER OF INCOME TAX [LAWS(J&K)-1993-4-3] [REFERRED TO]
SETH BALKISHAN DAS VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-1965-12-13] [REFERRED TO]
THE MALABAR CO-OPERATIVE CENTRAL BANK LTD. VS. THE COMMISSIONER OF INCOME TAX, KERALA [LAWS(KER)-1972-10-30] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. SHADI LAL PURI [LAWS(P&H)-1995-1-123] [REFERRED TO]
CHANANA ASSOCIATES VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1996-7-97] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. LAXMI DYEING AND FINISHING FACTORY [LAWS(P&H)-1985-11-14] [REFERRED TO]
R K PALSHIKAR HUF VS. COMMISSIONER OF INCOME TAX M P NAGPUR [LAWS(SC)-1988-5-57] [FOLLOWED]
M B ABDULLA M B ABDULLA VS. COMMISSIONER OF INCOME TAX KERALA:INCOME TAX OFFICER KERALA [LAWS(SC)-1990-3-51] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. MOTIPUR SUGAR FACTORY PRIVATE LIMITED [LAWS(PAT)-1980-12-25] [REFERRED TO]
JHAVERBHAI BIHARI LAL AND COMPANY VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-1984-7-23] [REFERRED TO]
PURNIMA MANTHENA AND ORS. VS. RENUKA DATLA AND ORS. [LAWS(SC)-2015-10-16] [REFERRED TO]
UTKAL AUTOMOBILES PVT LTD VS. STATE OF ORISSA [LAWS(ORI)-1984-1-25] [REFERRED TO]
ASSOCIATION OF PLANTERS OF KERALA VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1990-2-11] [REFERRED TO]
MALHOTRA V S VS. UNION OF INDIA [LAWS(DLH)-1972-2-1] [REFERRED TO]
SUDHANSU KUMAR BOSE VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1984-2-25] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. C RATAN AND CO AND S N AGARWALLA [LAWS(CAL)-1980-6-14] [REFERRED TO]
MAHABIR INDUSTRIES VS. COMMISSIONER OF INCOME TAX [LAWS(GAU)-1996-6-38] [REFERRED TO]
ANAND RAM RAITANI VS. COMMISSIONER OF INCOME TAX [LAWS(GAU)-1996-8-39] [REFERRED TO]
Commissioner of Income tax VS. General Industrial Society Ltd [LAWS(CAL)-2003-3-40] [REFERRED TO]
VISHAL ISHWAR KULTHE VS. STATE OF MAHARASHTRA THROUGH THE SECRETARY TO THE URBAN DEVELOPMENT DEPARTMENT [LAWS(BOM)-2012-12-2] [REFERRED TO]
ASHWANI KUMAR VS. STATE OF H.P. [LAWS(HPH)-1974-7-3] [REFERRED TO]
THE STATE OF ANDHRA PRADESH VS. THE INDIAN HUME PIPE CO. LTD. [LAWS(APH)-2015-6-87] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. TIBREVALA ELECTRONICS LTD [LAWS(APH)-2014-2-148] [REFERRED TO]
C.D.S. PRAKASA RAO VS. THE COMMISSIONER OF WEALTH TAX [LAWS(APH)-2014-6-170] [REFERRED TO]
HOTEL ALAKANANDA VS. COMMERCIAL TAX OFFICER [LAWS(KER)-2018-1-315] [REFERRED TO]
SIDDHESWARI COTTON MILLS P LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1978-3-67] [REFERRED TO]
BASDEO AGARWALLA VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1975-5-22] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INDIAN MOLASSES CO PR LTD [LAWS(CAL)-1966-3-14] [REFERRED TO]
BIDU BHUSAN SARCAR VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1962-1-14] [REFERRED TO]
COMMISSIONER CENTRAL EXCISE VS. GEMINI SILK LTD [LAWS(PAT)-2002-2-81] [REFERRED TO]
KUNJHARAM JOSEPH VS. COMMISSIONER OF GIFT TAX [LAWS(KER)-1971-11-21] [REFERRED TO]
SANKARAN K VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1978-3-27] [REFERRED TO]
COMMISSIONER OF GIFT TAX VS. MADHAVAN VALIATHAN V DR [LAWS(KER)-1967-9-18] [REFERRED TO]
RAGHUNANDAN PRASAD MOHAN LAL BAREILLY VS. INCOME TAX APPELLATE TRIBUNAL [LAWS(ALL)-1969-3-12] [REFERRED TO]
J K HOSIERY FACTORY VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1970-12-7] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. DEV JAIMEHI ICE AND COLD STORAGE [LAWS(ALL)-1984-9-25] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GUJARAT STATE FINANCIAL SERVICES LTD [LAWS(GJH)-2014-2-170] [REFERRED TO]
BALKISHAN DAS VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1965-12-5] [REFERRED TO]
GOPAL KRISHAN JOSHI VS. COMMISSIONER OF INCOME TAX [LAWS(RAJ)-1973-1-10] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BIRAD KANWARJI H H [LAWS(RAJ)-1978-2-19] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GOLCHA PROPERTIES PRIVATE LIMITED [LAWS(RAJ)-1979-11-32] [REFERRED TO]
TRIVEDI S M VS. ADDITIONAL COMMISSIONER OF INCOME TAX NO 2 [LAWS(MPH)-1979-8-26] [REFERRED TO]
SUKHLAL BHANWARLAL (HUF) VS. COMMISSIONER OF INCOME-TAX [LAWS(MPH)-1996-9-101] [REFERRED]
AHAMED KABEER VS. STATE OF KERALA [LAWS(KER)-2014-4-95] [REFERRED TO]
EAST INDIA INDUSTRIES MADRAS PRIVATE LIMITED MADRAS VS. COMMISSIONER OF INCOME TAX MADRAS [LAWS(SC)-1967-4-23] [REFERRED TO]
TRAVANCORE CHEMICAL AND MANUFACTURING COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1996-9-43] [REFERRED TO]
BUILDERS ASSOCIATION OF INDIA VS. STATE OF U P [LAWS(ALL)-2012-8-18] [REFERRED TO]
MOHAMEDALI ESMAIL VS. COMMISSIONER OF SALES TAX [LAWS(BOM)-1990-1-28] [REFERRED TO]
COMMISSIONER OF INCOME TAX CENTRAL VS. BURMAH SHELL OIL STORAGE AND DISTRIBUTION CO OF INDIA LTD [LAWS(CAL)-1977-6-34] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KAMAL SINGH RAMPURIA [LAWS(CAL)-1965-2-13] [REFERRED TO]
SARDAR AJAIB SINGH CALCUTTA VS. COMMISSIONER OF WEALTH TAX W B [LAWS(CAL)-1967-8-9] [REFERRED TO]
C GOKALDAS AND CO VS. STATE OF GUJARAT [LAWS(GJH)-1964-11-18] [REFERRED]
COMMISSIONER OF INCOME TAX VS. PREMCHAND JUTE MILLS LTD [LAWS(CAL)-1986-3-22] [REFERRED TO]
POWER FINANCE CORPORATION LTD VS. ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(DLH)-2011-11-179] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. LIOYDS SALES CORPORATION [LAWS(DLH)-2009-1-82] [REFERRED TO]
COMMISSIONER OF INCOME TAX ANDHRA PRADESH HYDERABAD VS. H E H OSMAN ALI KHAN BAHADUR DIED H E H BARKAT ALI KHAN BAHADUR NIZAM OF HYDERABAD [LAWS(APH)-1969-7-12] [REFERRED TO]
STATE OF MAHARASHTRA VS. BHARAT PETROLEUM CORPORATION LTD [LAWS(BOM)-2010-4-243] [REFERRED TO]
COMMISSIONER SALES TAX U P LUCKNOW VS. PARSON TOOLS AND PLANTS KANPUR [LAWS(ALL)-1970-1-19] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GOPAL KRISHNA SINGHANIA [LAWS(ALL)-1971-7-17] [REFERRED TO]
KAUSALYA SANTHANAM VS. AGRICULTURAL INCOME TAX OFFICER [LAWS(MAD)-1977-6-27] [REFERRED TO]
NIKO RESOURCES LIMITED VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2015-3-186] [REFERRED TO]
ADANI POWER LIMITED AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2015-7-30] [REFERRED TO]
SARDAR DEORAO JADHAV VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1991-4-15] [REFERRED TO]
NATIONAL ENGINEERING AND METAL INDUSTRIES VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1979-7-5] [REFERRED TO]
PRADEEP PACHIKARA PACHIKARA HOUSE VS. M/S.SELECT SECURITIES LIMITED [LAWS(KER)-2019-3-38] [REFERRED TO]
COMMISSIONER OF WEALTH TAX MADRAS VS. RAMARAJU SURGICAL COTTON MILLS LIMITED [LAWS(SC)-1966-10-27] [REFERRED]
INDIAN OXYGEN LTD VS. STATE OF TAMIL NADU [LAWS(ST)-1999-8-1] [REFERRED TO]
COMMISSIONER OF INCOME TAX WEST BENGAL VS. INDIAN MOLASSES PRIVATE LIMITED [LAWS(SC)-1970-8-39] [DISTINGUISHED]
MEWAR TEXTILE MILLS LTD VS. COMMISSIONER OF INCOME TAX DELHI AND RAJASTHAN DELHI [LAWS(RAJ)-1963-3-11] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. PUNJAB SWEET HOUSE [LAWS(PAT)-1985-9-15] [REFERRED TO]