| A.M. Shamsudeen vs. UOI
(2000) 244 ITR 266 (Mad.) |
| ACIT vs. B.K. Jhala &
Associates 69ITD 141(Pune). |
| ACIT vs. Birkmyre Exports
Co. Pvt. Ltd. 255 ITR 72 (Cal.) |
| ACIT vs. G.P. Taparia
(2004) 84 TTJ (Jd.) 34. |
| ACIT vs. Gayatri Traders
222 ITR 1 (AT)(SB). |
| Addl. CIT vs. I. M. Patel
& Co. (1992) 196 ITR 297 |
| Addl. CIT vs. Smt. Prahati
Baruah (2003) 133 Taxman 74 (Gau) (Mag) |
| Aditanar Educational
Institution vs. Addl. CIT (1997) 224 ITR 310 |
| Ahmedabad Tribunal in
Asman Investments vs. Addl. CIT (2000) 68 TTJ 704 |
| Ajay Medical Agency vs.
CIT 237 ITR 413(H.P.) |
| Anantaram Veerasinghaiah &
Co. vs. CIT (1980) 123 ITR 457, 462, 463 (SC) |
| Aroma Chemicals vs. DCIT
(2002) 121 TM 31 (Del) (Mag) |
| Asiatic Leather vs. ITO
100 Taxman 245 (Cal. Mag.) |
| Associated Traders vs. ITO
180 ITR 406 (Ker.) |
| Asst. CIT vs. Jag Vijay
Auto Finance (P.) Ltd. (2001) 78 ITD 378 (Jp.) |
| Asst. Director of
Inspection vs. Kum. A.B. Shanthi (2002) 255 ITR 258 (SC) |
| Bansal Bros vs. DCIT
(1998) 64 ITD 129 (Del) |
| Bharat Kumar Manilal vs.
JCIT (2002) 121 TM 361 (Rajkot) (SMC) |
| Bhushan Chemicals vs. Dy.
CIT, 54 ITD 5 (Pune) |
| Biharijje Exports vs. DCIT
(1997) 58 ITD 242 (Del) |
| Brij Mohan vs. CIT (1979)
120 ITR 1 (SC) |
| C. A. Abraham vs. ITO
(1961) 41 ITR 425, 430 (SC) |
| Calcutta Chromotype Pvt.
Ltd. vs. ITO 79 ITR 442 (Cal). |
| Chamundi Granites (P) Ltd.
vs. DCIT (1999) 239 ITR 694 (Kar) |
| Chandra Cement Ltd. vs. Dy.
CIT (2000) 68 TTJ (Jp.) 35. |
| CIT vs Dy. Housing
Commissioner (2004) 265 ITR 686 (Raj) |
| CIT vs. Ajanta Dyeing &
Printing Mills (2003) 264 ITR 505 (Raj) |
| CIT vs. Anwar Ali (1970)
76 ITR 696 (S.C.) |
| CIT vs. Bhagwati Prasad
Bajoria (HUF) (2003) 263 ITR 487 (Gau) |
| CIT vs. Eetachi Agencies –
248 ITR 525 (Bom) |
| CIT vs. Govind Kumar –
(2002) 253 ITR 103 (Raj). |
| CIT vs. Gramin Sadhan 245
ITR 536 (All) |
| CIT vs. Haji Gaffar Haji
Dada Chini 169 ITR 33 (Bom) |
| CIT vs. Harsiddh
Construction Pvt. Ltd. (2000) 244 ITR 417 (Guj) |
| CIT vs. Heros Publicity
Services 248 ITR 256 (Bom). |
| CIT vs. J. L. Trivedi &
Sons (1993) 115 CTR 535 |
| CIT vs. Jain Durga
Construction 245 ITR 857 (All) |
| CIT vs. Jeevan Lal Sah 205
ITR 244 (S.C.) |
| CIT vs. Jogibhai
Mangalbhai 193 ITR 404 (Bom) |
| CIT vs. Kahaiyalal
Jessaaram, 106 ITR 168 (M.P.) |
| CIT vs. Kharaitilal & Co.
(2004) 270 ITR 445 (P&H) |
| CIT vs. Khoday Eswara &
Sons (1972) 83 ITR 367, 376 (SC) |
| CIT vs. Kiran and Co. 217
ITR 326 (Bom) |
| CIT vs. L.H. Vora – 56 ITR
126 (Guj) |
| CIT vs. Manoj Lalwani
(2003) 260 ITR 590 (Raj) |
| CIT vs. Maya Rani Punj
(1973) 92 ITR 394 affirmed in 157 ITR 330 (SC) |
| CIT vs. Moolchand Salecha
(2002) 256 ITR 730 (Raj) |
| CIT vs. Mussadilal Ram
Bharose 165 ITR 14 (S.C.) |
| CIT vs. Noida Toll Bridge
Co. Ltd. (2003) 262 ITR 260 (Delhi) |
| CIT vs. P. Nammawar Naidu,
SMS, 116 ITR 863 (Mad.) |
| CIT vs. Parma Nand (2003)
266 ITR 255 (Delhi) |
| CIT vs. Pioneer
Engineering Syndicate 188 ITR 287 (Mad) |
| CIT vs. Prithipal Singh
249 ITR 670 (S.C.) |
| CIT vs. Ram Commercial
Enterprises Ltd 246 ITR 568 (Del) |
| CIT vs. Ramraj Ramgopal
(2003) 179 CTR (Raj) 88. |
| CIT vs. Standard
Merchantile Co. 160 ITR 613 (Pat). |
| CIT vs. Super Metal
Re-rollers (P) Ltd. 265 ITR 82 (Del). |
| CIT vs. Superintending
Engineer (2003) 260 ITR 641 (Raj) |
| CIT vs. Suresh Chandra
Mittal: 251 ITR 9 (S.C.) |
| CIT vs. Vedaptla
Venkatramiah 11 ITR 308 (Madras). |
| CIT vs. Vegetable Products
Ltd., (1973) 88 ITR 192, 195 (SC) |
| DCIT vs. Mangal Dayak Chit
Fund Pvt. Ltd. 92 ITD 258 (Hyd.) |
| Dhanji R. Zalte vs. ACIT
(2004) 265 ITR 205 (Bom) |
| Dillu Cine Enterprises
(P.) Ltd. vs. Addl. CIT (2002) 80 ITD 484 (Hyd.) |
| Director of Income Tax
Exemptions vs. Malad Jain Yuvak Mandal Medical Relief Centre
(2001) 250 ITR 488 (Bom) |
| District Excise Officer
vs. ITO (2000) 69 TTJ 312 (Del) |
| Diwan Enterprises vs. CIT
(2000) 246 ITR 571 (Delhi) |
| Dr. B.G. Panda vs. Dy. CIT
(2000) 111 Taxman 86 (Cal) (Mag) |
| Dr. Deepak Muchala vs. ITO
(1997) 58 TTJ (Bom) 524 |
| Drill Well Associates
Co-op. Society Ltd. vs. ITO 73 ITD 240 (Ahd.) |
| Dwijendra Lal Brahmachari
vs. New Central Jute Mills Co. Ltd. (1978) 112 ITR 568 (Cal) |
| Dy. CIT vs. Dhanji R.
Zalte (2001) 78 ITD 397 (Pune)] |
| Dy. CIT vs. Smt. Jyoti
Mehta 107 Taxman 77 (Mum. Mag.) |
| Escorts Employees
Ancilliaries Ltd. vs. CIT (2000) 74 ITD 1 (Del) (TM) |
| Executive Engineer vs.
DCIT (1994) 48 ITD 414 |
| Fairdeal Motors vs. CIT
101 ITR 687 (J&K). |
| Faridkot-Bathinda
Kshetriya Gramin Bank vs. Jt. CIT (2002) 125 Taxman 268 (Asr.)
(Mag.) |
| Farrukhabad Investment (I)
Ltd. vs. JCIT (2003) 85 ITD 230 (Delhi) |
| Goyal Construction Co. vs.
Asst. CIT (2003) 127 Taxman 46 (Agra) (Mag) |
| Growmore Exports Ltd. vs.
ACIT 78 ITD 95 (Mum.) |
| Harpal Singh Jaswant Singh
vs. ITO (1995) 82 Taxman 81 (Asr.) (SMC) (Mag). |
| Hindustan Steel Ltd. vs.
State of Orissa (1972) 82 ITR 26 |
| Hissaria Brothers vs. Jt.
CIT (2001) 73 TTJ (Jodh.) |
| Indra & Co. vs. UOI (1967)
64 ITR 664 |
| Industrial Enterprises vs.
Dy. CIT (2000) 73 ITD 252 (Hyd.) |
| ITO (TDS) vs. Titagarh
Steels Ltd. 79 ITD 532. |
| ITO vs Babulal Jain 251
ITR 656 (P & H) |
| ITO vs. Bharadiya Trading
Co. (2003) 85 ITD 42 (Pune) (SMC) |
| ITO vs. Dinesh Paper Mart
70 ITD 274 (Nag.) |
| ITO vs. Gajanan Auto Engg.
(P) Ltd. (2002) 75 TTJ 75 |
| ITO vs. Ganesh Wooden
Industries (2003) SOT 44 (Ahd) (SMC) |
| ITO vs. Gulabdas Stores 69
TTJ 472 |
| ITO vs. Kaysons India 246
ITR 89 (P&H) |
| ITO vs. Nanak Singh 257
ITR 677 (M.P.) |
| ITO vs. Satya Prakash
Gupta (2004) 85 TTJ (Jd.) 18. |
| ITO vs. Shree Mahaveer
Industries (2004) 82 TTJ (Jd.) 549 |
| ITO vs. Sunil M. Kasliwal
(2003) 80 TTJ (Pune) (TM) |
| ITO vs. Tarlochan Singh
(2003) 128 Taxman 20 (Asr.) (SMC) (Mag) |
| Jagir Singh Balraj Kumar &
Co. vs. CIT, (1999) 235 ITR 146 (Punj.) |
| Jagvijay Auto Finance (P.)
Ltd. vs. Asst. CIT (1995) 52 ITD 504 (Jp.) |
| Jaikishan Gopikishan Sons
vs. CIT 178 ITR 481 (M.P.). |
| Jain Bros. vs. UOI (1970)
77 ITR 107, 116 (SC) |
| Jaipur Carpet Mfg. (India)
(P.) Ltd. vs. DCIT (2000) 113 Taxman 227 (Jp.) (Mag)
|
| Jakhodia Bros. vs. CIT 115
ITR 61 (All) |
| Jay Builders vs. Asst. CIT
(2000) 111 Taxman 211 (Mum) (Mag.) |
| Jyoti Steels vs. CIT 166
ITR 558 (All) Natwarlal Joliram Roul 115 CTR 518 (Bom).
|
| K. C. Builders vs. ACIT
265 ITR 562 (S.C.) |
| K. P. Madhusudan vs. CIT
251 ITR 99 (S.C.) |
| K. Romuke Bros. vs. CIT
185 ITR 517, 524 (A.P.) |
| K.M. Radha Krishna
Chettiar & Co. vs. CIT. 244 ITR 374 (Mad) |
| Kailash Mills vs. CIT 260
ITR 322 (All.) |
| Karnataka Ginning &
Pressing Factory vs. Jt. CIT (2001) 77 ITD 478 (Mum.) |
| Kherunise Alibhai vs. CIT
113 ITR 443(Guj). |
| Kihoto Hollohan vs.
Zechillhu AIR 1993 SC 412 |
| Krishna Gopi vs. P.S.
Bhaskaran 161 DTR 631 (Bom.) |
| KSN Murti vs. Chairman
CBDT 252 ITR 269(A.P.) |
| Laxman vs. CIT 174 ITR
465, 472 (Bom.) |
| Mahalakshmi Rice Mills vs.
CIT 129 ITR 53 (Karnataka). |
| Mahendra Prakash Saraf vs.
DCIT (1998) 64 ITD 382 (Del) (SMC) |
| Mahesh Prasad Soni vs.
Addl. CIT (2003) 128 Taxman 91 (Jab.) (Mag.) |
| Manoharlal vs. Dy. CIT
(1995) 83 Taxman 255 (Jp.) (Mag.) |
| Martindale vs. Falkner
(1846) 2 CB 706 |
| Mehta Vegetable P. Ltd.
vs. Union of India – 235 ITR 425 (Raj) |
| Mitsui Company Ltd. vs. Dy.
CIT 65 TTJ 1 (Del.) |
| Mohan Karkare vs. Dy. CIT
(1995) 52 ITD 236 (Ind.) (SMC) |
| Mohd. Ali vs. CWT 141 ITR
690 (Gauhati) |
| Mohd. Farooq vs. CIT 230
ITR 855 (All-FB) |
| Motilal & Co. vs. ITO
(1999) 102 Taxman 108 (Ahd.) (Mag.) |
| Motilal Padampat Sugar
Mills Ltd. vs. State of Uttar Pradesh (1979) 118 ITR 326 |
| Motisagar Estate (P) Ltd.
vs. DCIT (1993) 47 ITD 72 (Pune) |
| Mr. Kanayalal (HUF) vs.
CIT 247 ITR 686 (All.) |
| Mrs. Rupali R. Desai vs.
Addl. CIT (2004) 88 ITD 76 (Mum) |
| Mussadilal Ram Bharose
(1987) 165 ITR 14 (S.C.) |
| Muthoot M. George Banker
vs. ACIT (1993) 46 ITD 10 (Coch).) |
| Muthoot M. George Bros.
vs. ACIT (1994) 74 Taxman 290 (Coch) (Mag) |
| Narotam Singh Mann vs. ITO
(2003) SOT 450 (Asr) |
| Narsingh Ram Ashok Ram vs.
Union of India (1998) 234 ITR 414 (Pat) |
| National Surgical
Corporation vs. CIT (2000) 242 ITR 667 (AP). |
| O. P. Khaitan vs. DCIT
(2004) 139 TM 266 (Del) |
| Oil & Natural Gas
Commission vs. Collector of Central Excise (1991) 4 JT 158 |
| Prakash Devi vs. CWT 141
ITR 122. |
| Premier Art Silk
Processors (P. ) Ltd. vs. Dy. CIT (2005) 142 Taxman 13 (Ahd)
(Mag) |
| Public Carriers Truck
Owners Association vs. CIT 210 ITR 36 (Raj.) |
| Pune Tribunal in Executive
Engineer vs. DCIT (1994) 48 ITD 414 |
| Purshotam Thacker vs. CIT
154 ITR 438 (Bom). |
| R. Wadiwala & Co. vs. ACIT
72 TTJ 34 & 35. |
| R.P. Ramaswamy Chatraya
vs. CWT 144 ITR 87 (Mad.) |
| Radhakrishna vs. CWT 121
ITR 722 (Karn) |
| Rafiq vs. Munshilal (1981)
2 SCC 788 |
| Raj Krushna Bose vs. Vinod
Kalangaon AIR 1954 SC 252. |
| Rajasthan Tribal Area
Development Co-operative Federation Limited vs. Income Tax
Officer (1998) 60 TTJ 427 (JP) |
| Ram Prakash C. Puri vs.
Assistant Commissioner of Income-tax (77 ITD 210 Income-tax
Tribunal, Pune Bench) |
| Ramnath Jagannath vs.
State of Maharashtra 57 STC 46 (Bom) |
| Ravi Iron & Scrap Co. vs.
DICT (2001) 70 TTJ 263 |
| Redhey Sham Chandrika
Prasad vs. CIT 139 ITR 274 (All). |
| Sardar Kartar Singh vs.
CIT 135 ITR 379 (Gohati) |
| Saturday Club Ltd. vs.
DCIT (2003) 85 ITD 224 (Cal) |
| Shah Traders vs. DCIT
(1996) 56 ITD 33 (Pat) |
| Shareef Ahmed vs. CWT 117
ITR 35, 39 (All.) |
| Shares under Sales Corp.
vs. CIT 188 ITR 42 (SC) |
| Shell International vs.
DCIT (2000) 113 TM 78 (Mum) (Mag), |
| Shiv Lal Tak vs. CIT 251
ITR 373 (Raj) |
| Shiv Nandan Kaushik vs. Dy.
CIT (2002) 74 TTJ 761 (Chd) |
| Shree Singhavi Bros. vs.
Union of India 187 ITR 219 233 (Raj.). |
| Shreenath Builders vs. Dy.
CIT (2000) 66 TTJ (Ahd.) 113 |
| Shreenathji Corpn. vs.
Asst. CIT (1997) 58 TTJ (Ahd.) 611 |
| Shrepak Enterprises vs. Dy.
CIT (1998) 64 ITD 300 (Ahd.) |
| Shri Virji Ladhabhai vs.
DDIT (E) (1997) 94 TM 31 (Bom) (SMC) |
| Sir Shadilal Sugar and
General Mills Ltd. vs. CIT 168 ITR 705 (S.C.) |
| Sivagaminatha Moopanar &
Sons vs. ITO (1955) 28 ITR 601, 610 |
| Som Nath Khem Chand vs.
O.P. Bhiana, ITO (2001) 250 ITR 785 (P&H) |
| State of Rajasthan vs.
Income Tax Appellate Tribunal (2003) 259 ITR 686 |
| Straptex (India) (P.) Ltd.
vs. Dy. CIT (2003) 84 ITD 320 (Mum) |
| Subramani vs. Asst. 202
ITR 347 (Karnataka) |
| Sudershan Auto & General
Finance vs. CIT (1997) 60 ITD 177 (Del) |
| Superintending Engineer
vs. ITO (1996) 54 TTJ 608 (JP) |
| Surajmal Parsuram Todi vs.
CIT 222 ITR 691 (Gau.) |
| Surajmal Parsuram Todi vs.
Commissioner of Income-tax (222 ITR 691 Gauhati High Court) |
| T.D. Rathod vs. Dy. CIT
(1995) 53 ITD 375 (Bang.)] |
| Udaichand Santosh Kumar
Jain vs. ITO (2003) 79 TTJ (Indore) 88 |
| Vaidya Nath Sarma vs. CWT
140 ITR 801. |
| Vedabai vs. Shantaram
Patil 253 ITR 798 (SC). |
| Vinodchander C. Patil vs.
CIT 211 ITR 232, 235 and 236 (Guj.). |
