SumatiDayal v. CIT 214 ITR

207 ITR 89High Court1994#2962 most cited

What is SumatiDayal v. CIT 214 ITR authority for?

Authorities are entitled to pierce the corporate veil to examine the reality of a transaction and to look into surrounding circumstances to determine if it is sham, illusory, a device, or a ruse.

40

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

Also referred to as

Sumati Dayal v CIT · CIT v L.N. Dalmia · piercing the corporate veil · sham transaction · illusory transaction · device or ruse · surrounding circumstances · source of funds · cash credits

Sections most often in play

Section 133(6)Section 142(1)Section 143(3)Section 145(3)Section 44ADSection 68

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 SumatiDayal v. CIT 214 ITR

DCIT, MUZAFFARNAGAR vs. M/S. MITTAL CONSTRUCTION UNIT, MUZAFFARNAGAR

In the result, the appeal filed by the Revenue is dismissed and CO filed by the assessee is partly allowed as stated above

ITA 3752/DEL/2017[2013-14]Status: DisposedITAT Delhi21 Apr 2025AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Section 143(3)Section 145(3)Section 68

…where certain unexplained sundry creditors are found in the books of account, the AO is not prevented from treating the unexplained sundry creditors standing in the books as income from undisclosed sources. 8 CO No.91/Del/2023 In case of CIT Vs. L.N.Dalmia 207 ITR 89- it was held that department is entitled to pierce the veil to determine whether the transaction is sham/illusory or a device or a ruse. Authorities entitled to look into surrounding circumstances to find out realty.” 8. On the other hand, ld. AR of the assessee submitted that ld. CIT(A) following the decision of Hon’ble Allahabad High Court in t…

MARUTI TRADEXIM PVT. LTD.,NEW DELHI vs. ITO, WARD- 16(2), NEW DELHI

ITA 3615/DEL/2018[2012-13]Status: DisposedITAT Delhi26 Apr 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2012-13

For Appellant: NoneFor Respondent: Shri Anil Kumar Sharma, Sr. DR
Section 131Section 143(3)Section 68

…he bank statement. The Assessing Officer has relied on the following decisions : i) CIT vs. Divine Leasing and Finance Ltd. ii) McDowell & Co Limited, 154ITR148 iii) M/s Lovely Exports P. Ltd. iv) Sumati Dayal vs. CIT, 214 ITR 801 (SC) v) CIT vs. L.N. Dalmia, 207 ITR 89 (Cal) vi) Sunil Sidharatha vs. CIT, 156 ITR 507 (SC) vii) Mittal Belting and Machinery Stores vs. CIT, 253 ITR 341 (P&H) viii) CIT vs. Durga Prasad More, 82 ITR 540 (SC) ix) CIT vs. Neelkanth Ispat Udyog Pvt. Ltd. (Del) 8.5 On the basis of above discussion, the Assessing Officer held that the nature and source of share capital of Rs.4,80,00,000/-…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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

…achinery Matters P Ltd Stors V CIT 253 ITR 341 2821/Del/2011 • CIT V Kariary Trading Co Ltd • ACIT V Kisco castings Pvt (1998) 232 ITR 820 Ltd 34 taxmann.com 37 • SumatiDayal V CIT 214 ITR • CIT V Fair Fivest Ltd 801 [2014] 44 taxmann.com • CIT V L. N. Dalmia 207 ITR 89 356 (Delhi) • • Sunil Sidhartha V CIT 156 ITR CIT V Expo Globe India 507 Ltd [2014] • CIT V Biju Patnaik 160 ITR (51Taxmann.com 208)(Delhi HC) 674 (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 Agric…

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