Cited Judgements :-

COMMISSIONER OF INCOME TAX VS. JINDAL POLYESTER AND STEEL LTD. [LAWS(ALL)-2014-4-221] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HINDUSTAN PIPE UDYOG LTD [LAWS(ALL)-2012-8-211] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ORCHARD MICROSYSTEMS LTD [LAWS(MAD)-2009-4-450] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BEARDSELL LTD [LAWS(MAD)-2009-4-111] [REFERRED TO]
COMMISSIONER OF INCOMETAX VS. HARRISONS MALAYALAM LTD [LAWS(KER)-2012-7-369] [REFERRED TO]
Britannia Industries LTD VS. Joint Commissioner of Income Tax [LAWS(CAL)-2004-9-31] [REFERRED TO]
DEPUTY COMMISSIONER OF INCOME TAX VS. GUJARAT FILAMENTS LTD. [LAWS(GJH)-2014-9-202] [REFERRED TO]
COMMISSIONER OF INCOME TAX BANGALORE VS. BRINDAVAN BEVERAGES LTD [LAWS(KAR)-2009-9-17] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX VS. KANSARA POPATLAL TRIBHUVAN METAL PVT. LTD. [LAWS(GJH)-2023-8-427] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. K.R. USHASREE [LAWS(KER)-2009-7-140] [REFERRED TO]
PROTOS ENGINEERING CO. P. LTD VS. DEPUTY COMMISSIONER OF INCOME-TAX [LAWS(BOM)-2005-10-239] [REFERRED TO]
CIT VS. DENSO HARYANA (P) LTD [LAWS(DLH)-2010-5-417] [REFERRED]
COMMISSIONER OF INCOME TAX VS. E.I. DUPONT INDIA LTD. [LAWS(DLH)-2008-1-189] [REFERRED TO]
UNION OF INDIA VS. KILPEST P LTD [LAWS(DLH)-2008-1-247] [REFERRED]
COMMISSIONER OF INCOME TAX VS. BISLERI SALES LTD. [LAWS(BOM)-2015-6-291] [REFERRED TO]
VADILAL CHEMICALS LTD VS. STATE OF A P [LAWS(SC)-2005-8-75] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. LUNA INFRAPROP PVT. LTD. [LAWS(CE)-2015-5-3] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. PARLE BISCUITS LTD [LAWS(BOM)-2004-8-185] [REFERRED TO]
AMICHAND INVESTMENT PVT LTD VS. DY CIT ASSTT S R [LAWS(GJH)-2008-4-159] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CITI TILES LTD [LAWS(GJH)-2014-4-105] [REFERRED TO]
SUPER CASSETTES INDUSTRIES LTD VS. DY.COMMISSIONER OF INCOME TAX [LAWS(DLH)-2012-11-262] [REFERRED TO]
HIND SYNTEX LTD VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-2009-11-97] [REFERRED TO]
PORRITS AND SPENCER (ASIA) LTD. VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-2010-3-165] [REFERRED TO]
Commissioner of Income Tax and another VS. Mysore Paper Mills Ltd. [LAWS(KAR)-2008-1-68] [REFERRED TO]
SWASTIC SAFE DEPOSIT AND INVESTMENTS LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX 8(3)(1) [LAWS(BOM)-2019-6-112] [REFERRED TO]
RALLIS INDIA LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(BOM)-2017-12-255] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MAGNA ELECTRO CASTINGS LTD [LAWS(MAD)-2009-4-300] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. K G DENIM LTD [LAWS(MAD)-2009-4-580] [REFERRED TO]
J Thomas and Co P LTD VS. Commissioner of Income Tax [LAWS(CAL)-2005-1-16] [REFERRED TO]
PREETI SAINI VS. STATE [LAWS(RAJ)-2013-8-93] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SONA WOOLLEN MILLS P LIMITED [LAWS(P&H)-2006-10-473] [REFERRED TO]
COMMISSIONER OF INCOME TAX HALDWANI VS. KUMAON GASES LTD [LAWS(UTN)-2010-10-51] [REFERRED TO]
Commissioner of Income Taxa VS. Ambur Co operative Sugar Mills Ltd [LAWS(MAD)-2004-11-69] [REFERRED TO]
COMMISSIONER OF INCOME TAX III VS. METAL & CHROMIUM PLATER(P) LTD [LAWS(MAD)-2016-11-291] [REFERRED TO]
MALAYALA MANORAMA CO LTD VS. COMMISSIONER OF INCOME TAX TRIVANDRUM [LAWS(SC)-2008-4-82] [REFERRED TO]
ICI INDIA LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-2011-9-98] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. AMRIT BANASPATI CO. LTD [LAWS(ALL)-2009-7-379] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. JUMBO BAG LTD [LAWS(MAD)-2009-4-303] [REFERRED]
COMMISSIONER OF INCOME TAX VS. MEENAKSHI INDIA LTD [LAWS(MAD)-2009-4-449] [REFERRED TO]
YOKOGAWA INDIA LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2020-6-120] [REFERRED TO]
YOKOGAWA INDIA LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2020-6-120] [REFERRED TO]
PARRY AGRO INDUSTRIES LTD VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-2006-7-86] [REFERRED TO]
PARRY AGRO INDUSTRIES LTD VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-2005-10-21] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AKSHAY TEXTILES TRADING AND AGENCIES (P) LTD [LAWS(BOM)-2007-10-212] [REFERRED TO]
COMMISSIONER OF INCOME TAX, KOTA VS. ALLEN CAREER INSTITUTE [LAWS(RAJ)-2017-9-154] [REFERRED TO]
CIT VS. RANBAXY LABORATORIES LTD. [LAWS(DLH)-2013-9-606] [REFERRED TO]
PEPSI FOODS LIMITED VS. STATE OF PUNJAB AND OTHERS [LAWS(P&H)-2012-1-942] [REFERRED]
GILT PACK LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-2007-2-120] [REFERRED TO]
CIT VS. BINANI CEMENT LTD. [LAWS(CAL)-2016-3-9] [REFERRED TO]
Assam Brook LTD VS. Commissioner of Income tax [LAWS(CAL)-2004-1-25] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. PERIAKARAMALAI TEA & PRODUCE CO. LTD. [LAWS(KER)-2010-9-347] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HCL COMNET SYSTEMS AND SERVICES LTD [LAWS(SC)-2008-9-107] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NEPC INDIA LIMITED [LAWS(MAD)-2012-7-225] [REFERRED TO]
I T C LIMITED VS. COMMISSIONER OF CENTRAL EXCISE NEW DELHI [LAWS(SC)-2004-9-73] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SHYAM TEX INTERNATIONAL LTD [LAWS(DLH)-2010-8-97] [REFERRED TO]
GITA FORGING (P) LTD. VS. COMMISSIONER OF INCOME TAX, PATIALA [LAWS(P&H)-2020-2-97] [REFERRED TO]
COMMISSIONER OF INCOME TAX I CHENNAI VS. VIJAYASHREE FINANCE AND INVESTMENT CO PVT LTD [LAWS(MAD)-2007-12-144] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GOETZE (INDIA) LIMITED [LAWS(DLH)-2013-12-99] [REFERRED TO]
PEICO ELECTRONICS AND ELECTRICALS LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-2011-8-101] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BHARI INFORMATION TECHNOLOGY SYSTEMS PRIVATE LIMITED [LAWS(MAD)-2009-4-448] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. A A SALAM [LAWS(KER)-2009-7-132] [REFERRED TO]
THE PR. COMMISSIONER OF INCOME TAX-I VS. M/S J.K. SYNTHETICS LTD. [LAWS(ALL)-2016-4-462] [REFERRED TO]
DY. C.I.T VS. GUJARAT FILAMENTS LTD. [LAWS(GJH)-2014-11-59] [REFERRED TO]
COMMISSIONER OF INCOME TAX - II VS. M/S MBL & CO. LTD [LAWS(DLH)-2013-5-200] [REFERRED TO]
SERAJUDDIN & BROTHERS VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-2012-5-129] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. FUTURA POLYMERS LTD [LAWS(MAD)-2009-4-377] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. FUTURA POLYESTER LIMITED [LAWS(MAD)-2009-4-429] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. M/S J.K. SYNTHETICS LTD. KAMLA TOWER, KANPUR [LAWS(ALL)-2015-10-215] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AMBIKA COTTON MILLS LTD. [LAWS(MAD)-2009-12-668] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ARKAY LEDER FASHILS PVT LTD [LAWS(MAD)-2009-4-236] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KOVAI MARUTHI PAPER AND BOARD P LTD [LAWS(MAD)-2007-8-395] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. RAJANIKANT SCHNELDER AND ASSOCIATES P. LTD [LAWS(MAD)-2007-9-435] [REFERRED TO]
KUMUDAM PRINTERS P LTD VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-2011-3-755] [REFERRED TO]
Commissioner of Income Tax and The Deputy Commissioner of Income Tax VS. Monarch Citadel Pvt. Ltd. [LAWS(KAR)-2010-1-114] [REFERRED TO]
COMMISSINER OF INCOME TAX, COCHIN VS. TBI EDUCATION TRUST ENANALLOOR [LAWS(KER)-2018-7-581] [REFERRED TO]
ASSTT. COMMISSIONER OF INCOME TAX VS. INLAY MARKETING PVT. LTD. [LAWS(IT)-2014-11-3] [REFERRED TO]
STEWAR HOLL (INDIA) LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-2012-1-698] [REFERRED TO]
KINETIC MOTOR CO LTD VS. DY COMMISSIONER OF INCOME TAX [LAWS(BOM)-2003-1-47] [REFERRED TO]
COCHIN CADALAS P LTD VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-2002-6-41] [REFERRED TO]
EDY CIT VS. AHMEDABAD STEEL CRAFT AND ROLLING MILLS LTD [LAWS(GJH)-2009-2-196] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SWAMIJI MILLS LTD [LAWS(MAD)-2011-8-413] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HEWLETT PACKARD INDIA P LTD [LAWS(DLH)-2008-3-172] [REFERRED TO]
COMMISSIONER OF INCOME TAX DELHI VS. C J INTERNATIONAL HOTELS LTD [LAWS(DLH)-2008-9-62] [REFERRED TO]
RALLIS INDIA LIMITED A COMPANY INCORPORATED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2010-3-283] [REFERRED TO]
M/S. CHETTINAD CEMENT CORPN., LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2018-11-30] [REFERRED TO]
L R N FINANCE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(MAD)-2018-4-158] [REFERRED TO]
RALSON (INDIA) LTD. VS. DY. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2014-1-388] [REFERRED TO]
COMMISSIONER OF INCOME-TAX FARIDABAD VS. NHPC LTD [LAWS(P&H)-2018-2-390] [REFERRED TO]
RAJASTHAN SPINNING AND WEAVING VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2005-7-78] [REFERRED TO]
JINDAL ALUMINIUM LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX (ASSESSMENT) [LAWS(KAR)-2014-6-224] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AYYANAR SPINNING AND WEAVING MILLS LTD [LAWS(MAD)-2014-8-364] [REFERRED]
SRI HARIRAM HOTELS (P.) LTD. VS. COMMISSIONER OF INCOME TAX-(III), BANGALORE [LAWS(KAR)-2015-12-202] [REFERRED TO]
B AND B INFRATECH LTD. VS. INCOME-TAX OFFICER [LAWS(KAR)-2016-11-131] [REFERRED TO]
CAIRN INDIA LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX AND ORS. [LAWS(P&H)-2016-1-185] [REFERRED TO]
STATE OF KERALA VS. P S JOSEPH [LAWS(KER)-2005-8-62] [REFERRED TO]
COMMISSIONER OF INCOMETAX VS. PARRY AGRO INDUSTRIES LTD [LAWS(KER)-2006-7-10] [REFERRED TO]
PARLE PRODUCTS LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX SPECIAL RANGE [LAWS(BOM)-2008-7-229] [REFERRED TO]
ICDS LIMITED VS. DEPUTY COMMISSIONER OF INCOME-TAX [LAWS(KAR)-2021-8-14] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AL-KABEER EXPORTS LTD. [LAWS(BOM)-2010-7-267] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DENSO HARYANA (P) LTD. [LAWS(DLH)-2010-5-173] [REFERRED TO]
ALANKAR BUSINESS CORPORATION LTD. VS. INCOME TAX OFFICER COMPANY WARD – I (1) [LAWS(MAD)-2019-4-439] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. JAJODIA ENGINEERING P. LTD. [LAWS(GAU)-2016-3-40] [REFERRED TO]
COROMANDEL STAMPINGS & STONES LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(IT)-2014-7-5] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. TIDEL PARK LTD. [LAWS(MAD)-2009-7-788] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INTERNATIONAL AUTO LTD [LAWS(JHAR)-2012-9-147] [REFERRED TO]
BINANI INDUSTRIES LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX OFFICER [LAWS(CAL)-2018-9-86] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAMPUR DISTILLERY AND CHEMICAL CO. LTD [LAWS(ALL)-2012-11-146] [REFERRED TO]
NIKO RESOURCES LIMITED VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2015-3-186] [REFERRED TO]
MADHYA GUJARAT VIJ COMPANY LTD VS. ASST COMMISSIONER OF INCOME TAX [LAWS(GJH)-2018-3-45] [REFERRED TO]
Brindavan Beverages Limited, rep. by its Managing Director, S.N. Ladhani VS. The Deputy Commissioner of Income Tax [LAWS(KAR)-2009-9-61] [REFERRED TO]