CIT v. Fivest Ltd.

229 ITR 548High Court#4056 most cited

What is CIT v. Fivest Ltd. authority for?

The expression 'used' in relation to assets for tax purposes generally means actual user, although a broader interpretation might be considered to avoid making provisions superfluous.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2023.

Also referred to as

CIT v. Fivest Ltd. · section 41(2) · section 31 · ready for use · used · actual user · non-user · asset

Issues it is cited on

section 41(2)ready for usesection 31paper companysection 251(2)share capital and share premiumconstruction pesection 2(11)source of sourcecreditworthiness of the creditorsection 43(6)section 251(1)(a)

Judgments citing CIT v. Fivest Ltd.

LOKENATH INVESTMENT CONSULTANTS P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 1097/DEL/2019[2009-10]Status: DisposedITAT Delhi31 Jul 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: NoneFor Respondent: Ms. Sarita Kumari, CIT DR
Section 139Section 148Section 153ASection 153C

…148, CIT Vs. BijuPatnaik (SC) 160 ITR 674, ITO Vs. Skyjet Aviation (P) Ltd. (ITAT, Ahd-TM) 71 ITD 95, CIT Vs. Precision Finance P. Ltd. (Cal) 208 ITR 465, Oriental Wire Industries (P) Ltd. Vs. CIT (Cal) 131 ITR 688, Malabar Agricultural Co. Ltd. Vs. CIT (Ker) 229 ITR 548, Roshan De Hatti Vs. CIT (SC) 107 ITR 938, C. Kant & Co. Vs. CIT (Cal) 126 ITR 63, 14 Lokenath Investment Consultants Pvt. Ltd. Bharat P. Ltd. Vs. CIT (Cal) 111 ITR 951, Dhanalakshmi Steel Re- rolling Mills Vs. CIT (AP) 228 ITR 780, Prakash Textile Agency Vs. CIT (Cal) 121 ITR 890, Northern Bengal Jute Trading Co Ltd. Vs. CIT (Cal) 70 ITR 407, S…

ACIT, NEW DELHI vs. M/S. THE FERTILIZER CORPORATION OF INDIA, NOIDA

In the result, the appeal of the revenue for A

ITA 3357/DEL/2016[2009-10]Status: DisposedITAT Delhi01 Jun 2023AY 2009-10

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…n-user for number of years. 22. We may point out at this stage that some of the High Courts have taken the view that the expression 'used' should mean actual user [See CIT v. J. K. Transport [1998] 231 ITR 798 (MP), CIT v. Suhrid Geigy Ltd. [1982] 133 ITR 884 229 ITR 548 (Guj.), Malabar Agricultural Co. Ltd. v. CIT [1998] 15 ITAs No.3725, 5467, 5468/Del/2015 ITAs No.3354, 2719, 2798, 3355, 3356, 3357 & 2884/Del/2016 (Ker.), Dineshkumar Gulabchand Agrawal v. CIT [2004] 267 ITR 768 (Bom.)]. Though we are subscribing in view of the judgments of our own High Court, at the same time we would not like to give the expr…

ACIT, NEW DELHI vs. M/S. THE FERTILIZER CORPORATION OF INDIA, NOIDA

In the result, the appeal of the revenue for A

ITA 3356/DEL/2016[2008-09]Status: DisposedITAT Delhi01 Jun 2023AY 2008-09

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…n-user for number of years. 22. We may point out at this stage that some of the High Courts have taken the view that the expression 'used' should mean actual user [See CIT v. J. K. Transport [1998] 231 ITR 798 (MP), CIT v. Suhrid Geigy Ltd. [1982] 133 ITR 884 229 ITR 548 (Guj.), Malabar Agricultural Co. Ltd. v. CIT [1998] 15 ITAs No.3725, 5467, 5468/Del/2015 ITAs No.3354, 2719, 2798, 3355, 3356, 3357 & 2884/Del/2016 (Ker.), Dineshkumar Gulabchand Agrawal v. CIT [2004] 267 ITR 768 (Bom.)]. Though we are subscribing in view of the judgments of our own High Court, at the same time we would not like to give the expr…

ACIT, NEW DELHI vs. M/S. THE FERTILIZER CORPORATION OF INDIA, NOIDA

In the result, the appeal of the revenue for A

ITA 3355/DEL/2016[2007-08]Status: DisposedITAT Delhi01 Jun 2023AY 2007-08

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…n-user for number of years. 22. We may point out at this stage that some of the High Courts have taken the view that the expression 'used' should mean actual user [See CIT v. J. K. Transport [1998] 231 ITR 798 (MP), CIT v. Suhrid Geigy Ltd. [1982] 133 ITR 884 229 ITR 548 (Guj.), Malabar Agricultural Co. Ltd. v. CIT [1998] 15 ITAs No.3725, 5467, 5468/Del/2015 ITAs No.3354, 2719, 2798, 3355, 3356, 3357 & 2884/Del/2016 (Ker.), Dineshkumar Gulabchand Agrawal v. CIT [2004] 267 ITR 768 (Bom.)]. Though we are subscribing in view of the judgments of our own High Court, at the same time we would not like to give the expr…

DCIT, NEW DELHI vs. M/S. THE FERTILIZER CORPORATION OF INDIA LTD, NOIDA

In the result, the appeal of the revenue for A

ITA 5468/DEL/2015[2004-05]Status: DisposedITAT Delhi01 Jun 2023AY 2004-05

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…n-user for number of years. 22. We may point out at this stage that some of the High Courts have taken the view that the expression 'used' should mean actual user [See CIT v. J. K. Transport [1998] 231 ITR 798 (MP), CIT v. Suhrid Geigy Ltd. [1982] 133 ITR 884 229 ITR 548 (Guj.), Malabar Agricultural Co. Ltd. v. CIT [1998] 15 ITAs No.3725, 5467, 5468/Del/2015 ITAs No.3354, 2719, 2798, 3355, 3356, 3357 & 2884/Del/2016 (Ker.), Dineshkumar Gulabchand Agrawal v. CIT [2004] 267 ITR 768 (Bom.)]. Though we are subscribing in view of the judgments of our own High Court, at the same time we would not like to give the expr…

DCIT, NEW DELHI vs. M/S. THE FERTILIZER CORPORATION OF INDIA LTD, NOIDA

In the result, the appeal of the revenue for A

ITA 5467/DEL/2015[2003-04]Status: DisposedITAT Delhi01 Jun 2023AY 2003-04

Bench: Shri C.M. Garg & Shri M. Balaganesh

For Appellant: Shri Sanjay Agarwal, CAFor Respondent: Ms Sarita Kumari, CIT, DR
Section 143Section 143(3)

…n-user for number of years. 22. We may point out at this stage that some of the High Courts have taken the view that the expression 'used' should mean actual user [See CIT v. J. K. Transport [1998] 231 ITR 798 (MP), CIT v. Suhrid Geigy Ltd. [1982] 133 ITR 884 229 ITR 548 (Guj.), Malabar Agricultural Co. Ltd. v. CIT [1998] 15 ITAs No.3725, 5467, 5468/Del/2015 ITAs No.3354, 2719, 2798, 3355, 3356, 3357 & 2884/Del/2016 (Ker.), Dineshkumar Gulabchand Agrawal v. CIT [2004] 267 ITR 768 (Bom.)]. Though we are subscribing in view of the judgments of our own High Court, at the same time we would not like to give the expr…

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…SC) • Shankar Industries V CIT 114 • CIT V Lovely Exports [2008] 216 CTR 195 (SC) ITR 689 (Cal) • Dhanlakshmi Steel Re-rolling CIT(A) has differentiated the Mills V CIT 228 ITR 780 (AP) • Malabar Agricultural Co Ltd V following judgments: • Nova Promoters CIT 229 ITR 548 (Ker) • CIT V Precision Finance P. Ltd &Finlease P Ltd, • Mc Dowell & Co 208 ITR 465 (Cal) • • KNC Chandrashekhar V ACIT SumatiDayal • LN Dalmia 66 TTJ 355 (ITAT Bangalore) • • CIT V United Commercial and Sunil Siddhartha Bhai V CiT Industrial Co. Pvt Ltd 187 ITR • CIT Durga Prasad More 596 (Cal) • CIT V Durga Prasad More • ITO V K Jayaraman • (1…

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