Sreelekha Banerjee v. CIT CIT(A)

20 ITR 562High Court1951#5545 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Issues it is cited on

section 31paper companysection 251(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 251(1)(a)live linkadmission of additional evidenceentry operatorshare application moneyaddition u/s 68

Judgments citing Sreelekha Banerjee v. CIT CIT(A)

ACIT, NCC - 11 (1),, CHENNAI vs. SHRI SAMBANDAM DORAIRAJ,, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 301/CHNY/2020[2013-14]Status: DisposedITAT Chennai30 Sept 2021AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.301/Chny/2020 िनधा"रण वष" /Assessment Year: 2013-14

For Appellant: Mr. K. Meenakshi Sundaram, ITPFor Respondent: Mr. G. Johnson, Addl. CIT
Section 54

…uced by both parties. The following case laws support the proposition that strict proof is not necessary for reaching a decision in income tax matters; (i) CIT vs. Smt. Vimalaben Bhagavandhas Patel (1979) 118 ITR 134 (Guj) (ii) Anraj Narain Dass vs CIT (1951) 20 ITR 562 (Punj) (iii) Laxmin Co vs CIT (1959) 37 ITR 461 (All) (iv) Devi Dass Madhav Prasad vs CIT (1967) 63 ITR 356 (All) 9.1 The Income Tax Officer has discretion to take into account the principle of preponderance of probabilities and the facts of a case has to be appreciated in the light of the above legal principles and the facts obtained in an impugn…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ceived(Page 38 – V CIT (1965) 60 ITR 493 (SC) CIT(A) order). • CIT V R Venkataswamy Naidu (1956) 29 ITR 529 (SC) List of case laws relied upon by • Sreelekha Banerjee V CIT CIT(A) (1963) 49 ITR 112 (SC) • AnrajNarainDass V CIT • MoD Creatiosn Pvt Ltd V (1951) 20 ITR 562 (Punj.) Income Tax Officer • A.D. Jayaveerapandia Nadar (2013) 354 ITR 282 V CIT (1964) 54 ITR 401 (Delhi) (Mad.) • CIT V Kamdhenu Steel • Shankar Industries V CIT and Alloys Ltd and (1978) 114 ITR 689 (Cal.) Others 206 taxmann 254 • Oriental Wire Industries P Delhi Ltd. V CIT (1981) 131 ITR 688 • CIT V Gangeshwari (Cal.) Metals Pvt Ltd (2013) 30…

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