What is Bombay Oil Industries Ltd. v. DCIT authority for?

Loans or advances made by a company in the normal course of business, out of business expediency, or as current account transactions, do not attract the provisions of section 2(22)(e) concerning deemed dividends.

How many judgments cite Bombay Oil Industries Ltd. v. DCIT?

50 judgments on BharatTax cite Bombay Oil Industries Ltd. v. DCIT (28 SOT 383), spanning 2012 to 2025.

Which sections of the Income Tax Act does Bombay Oil Industries Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 148, Section 2(22)(e), Section 10, Section 115JB, Section 119.

Bombay Oil Industries Ltd. v. DCIT (28 SOT 383)

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1275/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Apr 2025AY 2012-13

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 129Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 2(22)(e)

…tablished regular business transactions. One of the transaction claimed is also found to be without any evidence of business related transaction. Hence, the decision is not found to be applicable on the facts of the present case. Bousay Oil Ind.Ltd. v/s DCIT. 28 SOT 383 (Mum) In that case, it was held that Inter-Corporate Deposits (ICDs) are different from loans or advances and would not come within purview of deemed dividend under section 2(22). It is also not proved that the assessee was accepting deposits. However, in the present case, it is evident that the loans are not ICDs. Hence, this decision is not appl…

Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh vs. Ms Scott Edil Advance Research Laboratotries and Education Ltd., Chandigarh

ITA 93/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs. 42.85 crore and a non-fund-based limit of Rs.…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16

Section 127Section 132Section 153ASection 153D

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 844/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Krinwant Sahay

Section 127Section 132Section 153ASection 153D

…outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

Section 127Section 132Section 153ASection 153D

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153D

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17

Section 127Section 153DSection 2(22)(e)

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs. 42.85 crore and a non-fund-based limit of Rs.…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 831/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./Ita No. 579/Chd /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./Ita Nos.582 To 584/Chd/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 To 2016-17 & आयकर अपील सं./Ita No. 591/Chd /2023 निर्धारण वर्ष / Assessment Year : 2018-19

Section 127Section 132Section 153ASection 153D

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19

Section 127Section 132Section 153ASection 153D

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18

Section 127Section 132Section 153ASection 153DSection 2(22)

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs. 42.85 crore and a non-fund-based limit of Rs.…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17

Section 127Section 132Section 153ASection 153DSection 2

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16

Section 127Section 132Section 153ASection 153D

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./Ita No. 579/Chd/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./Ita Nos.582 To 584/Chd/2023 निर्धारण वर्ष / Assessment Years : 2014-15 To 2016-17 & आयकर अपील सं./Ita No. 591/Chd/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/O Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था.लेखा सं./Pan No: Aaicm9120E अपीलाथ/Appellant बनाम प्रथीय/Respondent Deputy Commissioner Of Income-Tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./Ita Nos.482 & 483/Chd/2023 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Vaishali Aggarwal C/O Parikshit Aggarwal, Chartered Accountant, H No. 3035, Sector 27D, Chandigarh- 160022. स्था.लेखा सं./Pan No: Aaqpa4025M अपीलाथ/Appellant बनाम प्रथीय/Respondent Deputy Commissioner Of Income-Tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./Ita No. 846/Chd/2023

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA N o. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 727/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14

Section 127Section 132Section 153ASection 153D

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

Section 153A

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16

Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15

Section 127Section 132Section 153ASection 153D

…g outside the scope of deemed dividends as per the statutory provision. Reliance has been placed on following case laws : i). DCIT vs Futurz Next Services Ltd. (Del Trib) (ITA No. 3556/Del/2016) dated 04.01.2022 ii). Bombay Oil Industries Ltd. Vs. DCIT (2009) 28 SOT 383 (Bom) iii). “Exotica Housing & Infrastructure Company Pvt. Ltd. vs. ITO., 82 ITR 0046, (Delhi ITAT), 31. The Ld. Counsel for the assessee has further contended that the assessee provided personal guarantees to SEPL in order to secure credit facilities from banks which included a fund-based limit of Rs.42.85 crore and a non-fund-based limit of Rs.1…

Bombay Oil Industries Ltd. v. DCIT

What is Bombay Oil Industries Ltd. v. DCIT authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Bombay Oil Industries Ltd. v. DCIT

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh vs. Ms Scott Edil Advance Research Laboratotries and Education Ltd., Chandigarh

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Scott Edil Pharmacia Ltd., Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

Maxport India Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh