Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd.

188 ITR 1Supreme Court of India1990#6901 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 10(10)Section 10(10AA)Section 10AASection 142(1)Section 143(2)Section 144BSection 147

Judgments citing Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd.

ASHWANI KUMAR SHARMA,PANCHKULA vs. INCOME TAX OFFICER, WARD- 1 PANCHKULA, PANCHKULA

In the result, the appeal of the assessee is dismissed

ITA 652/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh24 Jun 2025AY 2020-2021
Section 10Section 10(10)(i)Section 10ASection 143(2)Section 143(3)

…eir reasoned order pointed out what they perceived to be an error of law in the\nearlier decision and stated the points for the President to make a reference to a larger\nBench.\"\nITAT is Final Judge of Facts:\nIn CIT vs. Goodias Nerolac Paints Ltd., ([1991] 188 ITR 1), Bombay High Court observed\nthat although tribunals are the ultimate decision-makers of fact, inconsistency of\nconclusions reached by different benches diminishes public confidence. In such a\ncase, the disagreement of a subsequent bench with the findings of an earlier bench\nwould necessitate the reference of the matter to the President for adj…

POONAWALLA SHARES & SECURITIES PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF WEALTH-TAX, CIRCLE-4, PUNE

Appeal is partly allowed in above terms

ITA 380/PUN/2020[2016/17]Status: DisposedITAT Pune29 Jul 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.380/Pun/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner Of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 Pan: Aaacp 6087 H Appellant/ Assessee Respondent /Revenue Assessee By Shri Percy Pardiwala – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 08/07/2022 Date Of Pronouncement 29/07/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2016-17 Is Directed Against The Commissioner Of Income Tax(Appeals)-3, Pune’S Order Dated 11.12.2019 Passed In Case No.Pn/Cit(A)-3/Cir 4/193/2018-19/428, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 14A

….आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.380/PUN/2020 िनधा"रण वष" / Assessment Year : 2016-17 Poonawalla Shares & Securities The Assistant Pvt. Ltd., Vs Commissioner of Income 16-B,/1, Sarosh Bhavan, Tax, Dr.Ambedkar Road, Circle-4, Pune. Pune – 411001 PAN: AAACP 6087 H Appellant/ Assessee Respondent /Revenue Assessee by Shri Percy Pardiwala – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 08/07/2022 Date of pronouncement 29/07/2022 आदेश/ ORDER Per S.S.…

ACIT. CIRCLE-3(1)(2), MUMBAI vs. M/S EIPR INDIA PVT LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 7471/MUM/2018[2014-15]Status: DisposedITAT Mumbai07 Feb 2022AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – Circle – 3(1)(2) V. M/S. Eipr India Pvt. Ltd., Room No. 607, 6Th Floor G-11, Tulsiani Chambers Aayakar Bhavan, M.K. Road Fress Press Journal Marg Mumbai - 400020 Nariman Point Mumbai - 400021 Pan: Aaace9094M (Appellant) (Respondent) Assessee By : Shri Nitesh Joshi Department By Shri B.K. Bagchi

For Appellant: Shri Nitesh Joshi
Section 14ASection 69C

…t against public policy. (k) The Assessee Company relies on the following case laws to support the above contentions: - (I) The Assessee Company relies on the decision of the Hon’ble High Court of Bombay in the case of CIT v. GoodlassNerolac Paints Ltd (1990) 188 ITR 1 where it was held as follows: “4. It cannot, perhaps, be disputed that in order to be entitled to deduction of payments to persons whose names are not disclosed, the assessee has to establish the practice prevailing in that line of business for making such payments; it has to adduce satisfactory evidence to establish the payments; and has also to S…

SHIVALIK VENTURES P. LTD,MUMBAI vs. DCIT (OSD-1), MUMBAI

In the result, appeal of the Revenue is dismissed and the appeal of the

ITA 5407/MUM/2015[2012-13]Status: DisposedITAT Mumbai19 Sept 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Shivalik Ventures Pvt. Ltd. Acit Cc-4(2), Plot No. 756, Staney Fernandes Aayakar Bhavan, .M. K. Road, Wadi, D S Babrekar Marg, Vs. Mumbai-400020. Dadar (W), Mumbai-400028. Pan: Aalcs7683R Appellant Respondent Acit Cc-4(2), M/S Shivalik Ventures Pvt. Ltd. Aayakar Bhavan, .M. K. Road, Plot No. 756, Staney Fernandes Mumbai-400020. Vs. Wadi, D S Babrekar Marg, Dadar (W), Mumbai-400028. Pan: Aalcs7683R Appellant Respondent Appellant By : Shri Vijay Mehta, Anuj Kisnadwala (Ar) Respondent By : Shri Manjunatha Swamy (Cit-Dr), Rajeev Gubgotra Date Of Hearing : 31.08.2018 Date Of Pronouncement : 19.09.2018 Orderunder Section 254(1)Of Income Tax Act Per Pawan Singh; 1. These Cross Appeals Filed Under Section 253 Of The Act Are Directed Against

For Appellant: Shri Vijay Mehta, Anuj Kisnadwala (AR)For Respondent: Shri Manjunatha Swamy (CIT-DR), Rajeev Gubgotra
Section 132Section 143(3)Section 253Section 254(1)

…should be allowed. In support of his contentions, the landed AR of the assessee relied upon the decision of Bombay High Court rendered in case of CIT Versus Wackhardt International Ltd [2009] 314 ITR 11(Bombay), CIT Versus Goodlass Nerolac Paints Ltd [1990] 188 ITR 1(Bombay) and the decision of Tribunal in Kyati Realotrs Private Limited Versus ACIT in ITA No. 129/M/12 dated 4th March 2016. 9. On the other hand the ld. DR for the revenue supported the order of the authorities below passed on this issue. The ld. DR for the revenue further submits that the assessee could not substantiate its claim before the lower…

DCIT,CIRCLE-1(1), KOLKATA, KOLKATA vs. M/S MCNALLY BHARAT ENGINEERING COMPANY LIMITED, KOLKATA

Appeal is dismissed

ITA 1968/KOL/2016[2005-06]Status: DisposedITAT Kolkata31 Aug 2018AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2005-06 Dcit, Circle-1(1), V/S. M/S Mcnally Bharat P-7, Chowringhee Engineering Co. Ltd., 4, Square, R. No.20, 7Th Mangoe Lane, 7Th Floor, Floor, Kolkata-69 Kolkata-001 [Pan No.Abcm 9443 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri P. Mukherjee Addl Cit-Dr अपीलाथ" क" ओर से/By Appellant Mrs. Trishna Sharma & ""यथ" क" ओर से/By Respondent Mr. P.K. Rai, Aca 14-08-2018 सुनवाई क" तार"ख/Date Of Hearing 31-08-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2005-06 Arises Against The Commissioner Of Income Tax (Appeals)-1,Kolkata’S Order Dated 29.07.2016, Passed In Case No.549/Cit(A)-1/Ward-1(2)/2008-09, Reversing The Assessing Officer’S Action Disallowing / Adding Assessee’S Claim Of Pf / Esi On Account Of Delayed Payment, Discrepancy In Various Transactions Leading To Section 69C Addition Of Unexplained Investment Pertaining To Sub-Contractor Payments, Expenditure Of Payment To Sub-Contractors Involving Corresponding Figure Of ₹20,06,017, 16,52,726/- & 46,04,963/-; Respectively, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. We Come To First Issue Of Correctness Of Section 36(1)(Va) R.W. 2(24)X_ Disallowance / Addition Of Assessee’S Employees’ Contribution Towards Pf /

Section 133(6)Section 143(3)Section 36(1)(va)Section 69C

…/s 133(6) and, therefore, addition was not sustainable. ITA No.1968/Kol/2016 A.Y.2005-06 DCIT, Cir-1(1), Kol. Vs. M/s Mcnally Bharat Engineering Co. Ltd. Page 5 2.3 Further, hon'ble Bombay High Court in case of CIT – vs. – Goodlass Nerolac paints Ltd. (1991) 188 ITR 1 (Bom) has held that the consequences of no-compliance with the provisions of Sec. 133(4) is the liability to pay penalty and not the disallowance of the claim for deduction on that ground. The Act does not seem to provide that if information u/s133(4) is not furnished, the claim for deduction can be disallowed on that ground. The relevant provision…

KHANDWALA SECURITIES LTD,MUMBAI vs. ITO 4(3)(2), MUMBAI

ITA 3100/MUM/2011[2006-07]Status: DisposedITAT Mumbai03 Aug 2018AY 2006-07

Bench: Shri R. C. Sharma, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3100/Mum/2011 (निर्धारणवर्ा / Assessment Year: 2006-07)

For Appellant: Shri V. M. Chavda, ARFor Respondent: Shri V. Justin, DR
Section 143(1)Section 143(3)Section 36

…of its own funds when ore mixed one and common funds are maintained. There appears no business expediency to r 8 I.T.A. No. 3100/Mum/2011 Khandwala Securities Ltd. give loan to MIS. Vimpson Investment Pvt. Limited, hence, the decision in S. A. Builder v CII (188 ITR 1) (SC) is not applicable . Reliance is placed in the case of CIT v Ahhishek Industries Ltd. 286 ITR I (P&H) wherein it was held that if the assesseewould not have given the advance to the party, it could have reduced borrowing to that extant. Therefore, it is imperative to disallow the interest expense in proportion of interest payment attributable…

DCIT 8(1), MUMBAI vs. APTECH LTD, MUMBAI

The appeal of the revenue is dismissed

ITA 2003/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.946 & 723/Mum/2013 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09)

For Appellant: Shri S C Tiwari and Rutuja N
Section 14ASection 40

…submitted before the ld. CIT(A) that no disallowance was required to be made under section 14A r.w.r.8D in respect of investments made in subsidiary companies on which no dividend was received during the year by relying on the case of S A Builder reported in 188 ITR 1 (SC). However, the ld. CIT(A) upheld the disallowance subject to re-working of the same by relying on the decision of Cheminvest Ltd (supra). 31. We have carefully considered the rival submissions and perused the material on the issue. It was argued by the ld.AR that the disallowance made ITA No . 946 -723 -200 03-1 227- 1271-1 228- AP TEC H 28…

APTECH LTD,MUMBAI vs. DCIT 8(1), MUMBAI

The appeal of the revenue is dismissed

ITA 1271/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.946 & 723/Mum/2013 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09)

For Appellant: Shri S C Tiwari and Rutuja N
Section 14ASection 40

…submitted before the ld. CIT(A) that no disallowance was required to be made under section 14A r.w.r.8D in respect of investments made in subsidiary companies on which no dividend was received during the year by relying on the case of S A Builder reported in 188 ITR 1 (SC). However, the ld. CIT(A) upheld the disallowance subject to re-working of the same by relying on the decision of Cheminvest Ltd (supra). 31. We have carefully considered the rival submissions and perused the material on the issue. It was argued by the ld.AR that the disallowance made ITA No . 946 -723 -200 03-1 227- 1271-1 228- AP TEC H 28…

APTECH LTD,MUMBAI vs. DCIT 8(1), MUMBAI

The appeal of the revenue is dismissed

ITA 946/MUM/2013[2007-08]Status: DisposedITAT Mumbai06 Oct 2016AY 2007-08

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.946 & 723/Mum/2013 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09)

For Appellant: Shri S C Tiwari and Rutuja N
Section 14ASection 40

…submitted before the ld. CIT(A) that no disallowance was required to be made under section 14A r.w.r.8D in respect of investments made in subsidiary companies on which no dividend was received during the year by relying on the case of S A Builder reported in 188 ITR 1 (SC). However, the ld. CIT(A) upheld the disallowance subject to re-working of the same by relying on the decision of Cheminvest Ltd (supra). 31. We have carefully considered the rival submissions and perused the material on the issue. It was argued by the ld.AR that the disallowance made ITA No . 946 -723 -200 03-1 227- 1271-1 228- AP TEC H 28…

APTECH LTD,MUMBAI vs. DCIT 8(1), MUMBAI

The appeal of the revenue is dismissed

ITA 723/MUM/2013[2008--09]Status: DisposedITAT Mumbai06 Oct 2016

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.946 & 723/Mum/2013 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09)

For Appellant: Shri S C Tiwari and Rutuja N
Section 14ASection 40

…submitted before the ld. CIT(A) that no disallowance was required to be made under section 14A r.w.r.8D in respect of investments made in subsidiary companies on which no dividend was received during the year by relying on the case of S A Builder reported in 188 ITR 1 (SC). However, the ld. CIT(A) upheld the disallowance subject to re-working of the same by relying on the decision of Cheminvest Ltd (supra). 31. We have carefully considered the rival submissions and perused the material on the issue. It was argued by the ld.AR that the disallowance made ITA No . 946 -723 -200 03-1 227- 1271-1 228- AP TEC H 28…

DCIT 8(1), MUMBAI vs. APATECH LTD, MUMBAI

The appeal of the revenue is dismissed

ITA 1228/MUM/2013[2008-09]Status: DisposedITAT Mumbai06 Oct 2016AY 2008-09

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.946 & 723/Mum/2013 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09)

For Appellant: Shri S C Tiwari and Rutuja N
Section 14ASection 40

…submitted before the ld. CIT(A) that no disallowance was required to be made under section 14A r.w.r.8D in respect of investments made in subsidiary companies on which no dividend was received during the year by relying on the case of S A Builder reported in 188 ITR 1 (SC). However, the ld. CIT(A) upheld the disallowance subject to re-working of the same by relying on the decision of Cheminvest Ltd (supra). 31. We have carefully considered the rival submissions and perused the material on the issue. It was argued by the ld.AR that the disallowance made ITA No . 946 -723 -200 03-1 227- 1271-1 228- AP TEC H 28…

ACIT 8(1), MUMBAI vs. APATECH LTD, MUMBAI

The appeal of the revenue is dismissed

ITA 1227/MUM/2013[2007-08]Status: DisposedITAT Mumbai06 Oct 2016AY 2007-08

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am) आमकय अऩीर सं./I.T.A. No.946 & 723/Mum/2013 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09)

For Appellant: Shri S C Tiwari and Rutuja N
Section 14ASection 40

…submitted before the ld. CIT(A) that no disallowance was required to be made under section 14A r.w.r.8D in respect of investments made in subsidiary companies on which no dividend was received during the year by relying on the case of S A Builder reported in 188 ITR 1 (SC). However, the ld. CIT(A) upheld the disallowance subject to re-working of the same by relying on the decision of Cheminvest Ltd (supra). 31. We have carefully considered the rival submissions and perused the material on the issue. It was argued by the ld.AR that the disallowance made ITA No . 946 -723 -200 03-1 227- 1271-1 228- AP TEC H 28…

DCIT, NEW DELHI vs. M/S. SARA SERVICES & ENGINNERS PVT. LTD., NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 544/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G ’, NEW DELHI Before Sri C.M.Garg, JM And Sri L.P.Sahu, AM ITA No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 Sara Services & Engineers Vs ACIT Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara C.R.Building. I.P.Estate India Pvt. Ltd. ) GL-3. Ashoka Estate-24, New Delhi Barakhamba Road, Connaught Place New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACS6857L ITA No. 543, 544/Del/2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 ACIT Vs Sara Services & Engineers Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara India Pvt…

DCIT, NEW DELHI vs. M/S. SARA SERVICES & ENGINNERS PVT. LTD., NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 543/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G ’, NEW DELHI Before Sri C.M.Garg, JM And Sri L.P.Sahu, AM ITA No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 Sara Services & Engineers Vs ACIT Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara C.R.Building. I.P.Estate India Pvt. Ltd. ) GL-3. Ashoka Estate-24, New Delhi Barakhamba Road, Connaught Place New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACS6857L ITA No. 543, 544/Del/2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 ACIT Vs Sara Services & Engineers Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara India Pvt…

SARA SERVICES & ENGINEERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 407/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G ’, NEW DELHI Before Sri C.M.Garg, JM And Sri L.P.Sahu, AM ITA No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 Sara Services & Engineers Vs ACIT Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara C.R.Building. I.P.Estate India Pvt. Ltd. ) GL-3. Ashoka Estate-24, New Delhi Barakhamba Road, Connaught Place New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACS6857L ITA No. 543, 544/Del/2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 ACIT Vs Sara Services & Engineers Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara India Pvt…

SARA SERVICES & ENGINEERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the results appeal of the assessee is partly disallowed on ground no

ITA 406/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G ’, NEW DELHI Before Sri C.M.Garg, JM And Sri L.P.Sahu, AM ITA No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 Sara Services & Engineers Vs ACIT Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara C.R.Building. I.P.Estate India Pvt. Ltd. ) GL-3. Ashoka Estate-24, New Delhi Barakhamba Road, Connaught Place New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACS6857L ITA No. 543, 544/Del/2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04 ACIT Vs Sara Services & Engineers Pvt. Ltd. Circle-7(1), Room No. 323 (Now Known as NOV Sara India Pvt…

Final Judge of Facts:\nIn CIT v. Goodias Nerolac Paints Ltd. (188 ITR 1) — Cited in 16 Judgments | BharatTax