Delhi in CIT v. Best Plastics (P) Ltd.

295 ITR 256High Court2007#2862 most cited

What is Delhi in CIT v. Best Plastics (P) Ltd. authority for?

Assessment orders passed by an Assessing Officer are liable to be set aside if they disregard binding instructions or circulars issued by the Central Board of Direct Taxes (CBDT), especially concerning the selection of returns for scrutiny. The CBDT circulars are binding on all officers of the Income-tax department.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Best Plastics (P) Ltd. · 295 ITR 256 · CBDT circulars binding · assessment order set aside · disregard of instructions · scrutiny assessment · section 143(2) · section 142(1) · Assessing Officer · scope of scrutiny

Sections most often in play

Section 133(6)Section 142(1)Section 143(2)Section 144ASection 250Section 254(1)Section 40A(2)(b)Section 54B

Issues it is cited on

section 144aprincipal commissioner of income-taxcomplete scrutinylimited scrutinyescapement of incomesection 142scrutiny assessmentunexplained moneysection 69asection 142(1)section 69section 143(2)

Judgments citing Delhi in CIT v. Best Plastics (P) Ltd.

Shridatta Dudh Utpadak Sanstha Ltd, Solapur vs. Income-Tax Officer, Ward - 1, Solapur

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1534/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Shriram Sahakai Dudh Utpadak Sanstha Ltd, Solapur vs. Income-Tax Officer, Ward - 1, Pandharpur

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1533/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Shirram Dudh Vyavasayik Sahakari Sanstha Ltd, Solapur vs. Income-Tax Officer, Ward - 1, Solapur

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1532/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Shetkari Sahakari Dudh Utpadak Sanstha Limited, Solapur vs. Income-Tax Officer, Ward - 1, Pandharpur

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1530/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Raje Dudh Utpadak Sahakari Sanstha Ltd, Solapur vs. Income-Tax Officer, Ward - 1, Pandharpur

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1529/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Hanuman Sahakari Dudh Utpadak Sanstha Limited, Solapur vs. Income-Tax Officer, Ward - 1, Solapur

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1528/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Bhagwandada Sahakari Dudh Utpadak Sanstha Ltd, Solapur vs. Income-Tax Officer, Ward - 1, Solapur

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1523/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Nazare Vikas Karyakari Seva Shakari Society Ltd, Solapur vs. Income-Tax Officer, Ward - 1, Solapur

In the result, all the ten appeals of the respective assessees are partly allowed

ITA 1518/PUN/2018[2014-15]Status: DisposedITAT Pune08 Feb 2019AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

…t the said decision has been approved by the Hon’ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon’ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon’ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Hanumant Ganpat Mane, Solapur vs. Income-Tax Officer

In the result, the appeal of assessee is allowed for statistical purpose

ITA 2451/PUN/2016[2011-12]Status: DisposedITAT Pune17 Sept 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S. N. DoshiFor Respondent: Shri Achal Sharma
Section 44A

…t the said decision has been approved by the Hon‟ble High Court of Andhra Pradesh in CIT Vs. Smt. Nayana P. Dedhia (2004) 270 ITR 572 (AP). Further, he referred to the ratio laid down by the Hon‟ble High Court of Delhi in CIT Vs. Best Plastics (P) Ltd. (2007) 295 ITR 256 (Del) for the proposition that where the guidelines are laid down for selection of cases for scrutiny and if the case of the assessee was taken up for scrutiny in violation of CBDT Instructions, then the assessment order has to be set aside. He further referred to the decision of Hon‟ble Bombay High Court in Bombay Cloth Syndicate Vs. CIT (1995)…

Suresh Jugraj Mutha, Dhule vs. Additional Commissioner of Income-Tax

In the result, appeal of the assessee is partly allowed

ITA 5/PUN/2016[2011-12]Status: DisposedITAT Pune04 May 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vi Kas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.05/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2011-12 वष"

For Appellant: Dr. V.L. JainFor Respondent: Dr. Vivek Aggarwal
Section 28Section 54

…पुणे "यायपीठ "यायपीठ "यायपीठ “बी "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे बी बी” पुणे बी पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य सद"य डी डी राव राव , लेखा राव लेखा लेखा एवं "ी "ी "ी िवकास "ी िवकास अव"थी अव"थी अव"थी, "याियक अव"थी "याियक "याियक सद"य "याियक सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" एवं एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VI KAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.05/PUN/201…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4588/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Sept 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4587/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Sept 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4586/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Sept 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

ACIT 4(2)(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4585/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

DCIT 4(2), Mumbai vs. Gopaldas Visram & Co. Ltd, Mumbai

Appeals are disposed off accordingly

ITA 4584/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

Gopaldas Visram & Co. Ltd, Mumbai vs. ACIT 4(2)(2), Mumbai

Appeals are disposed off accordingly

ITA 3518/MUM/2016[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2)(2), Mumbai

Appeals are disposed off accordingly

ITA 3517/MUM/2016[2012-13]Status: DisposedITAT Mumbai21 Sept 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

Gopaldas Visram & Co. Ltd, Mumbai vs. Addl CIT 4(2), Mumbai

Appeals are disposed off accordingly

ITA 3516/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Sept 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2), Mumbai

Appeals are disposed off accordingly

ITA 3514/MUM/2016[2008-09]Status: DisposedITAT Mumbai21 Sept 2017AY 2008-09

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…

Gopaldas Visram & Co. Ltd, Mumbai vs. DCIT 4(2), Mumbai

Appeals are disposed off accordingly

ITA 3513/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Sept 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Rajeev KhandelwalFor Respondent: Miss Vidisha Kalara
Section 69Section 69A

…nce on the following case laws: (i) CBDT circular No 6-P-66 dated 6th July, 1968 (ii) CBDT circulars are binding on the Assessing Officer UCOBank 237 ITR 889 (SC) Paper Products Ltd 247 ITR 128 (SC) Indian Oil Corp. Ltd 267 ITR 272 (SC) Best Plastics (P.) Ltd 295 ITR 256 (Del) (iii) Bombay High Court decision in the case of Indo Saudi Services (Travel) Pvt Ltd - 310 ITR 306 (iv) Mumbai Tribunal in the case of Triumph Securities Ltd -ITA No 2614/M/2004 and Edwise Consultants Pvt Ltd - ITA No 5376IMumI2011, 4121IMumI2014, 5941Muml2013 (consolidated order). The ld. AR in respect of purchases from Cheryl Laboratorie…