| A. K. Gopala Pillai vs.
ITO 75 ITR 120 (Mad) |
183 |
| A. L. Ramanathan vs. ITO
(37 ITD 55) |
76 |
| Agarwal & Co. vs.
Commissioner of Income Tax, U.P. AIR 1970, S.C. 1343 |
130 |
| AMY vs. CIT 237 ITR 82 (Bom) |
183 |
| Asst. CIT vs. Ajay Vijay
Traders 254 ITR 642(Raj) |
183 |
| Bank of Baroda vs.
Himalaya Brush Industries 2000 (3) Bombay Cases Reporter 697 |
146 |
| Benares Bank Ltd. vs. Hari
Narain AIR 1932 Privy Council 182 |
126 |
| Bibijan Begum vs. ITO (34
TTJ 557, Gau.). |
73 |
| Biharilal Jaiswal vs. CIT
(1996) 217 ITR 746 |
129 |
| Bisanchand Champalal
Ginning Factory vs. Govinda Vishnusa 1934 4 Company Cases
214 |
130 |
| C. R. Nagappa vs. CIT 73
ITR 626 (SC) |
183 |
| C.G.T. vs. Pappathi Anni
(123 ITR 655, Mad) |
76 |
| CED vs. Narayandas Gattani
(138 ITR 670) |
76 |
| CGT vs. S. N. Zaman & S.
M. Elahi (221 ITR 842. Gau) |
76 |
| Champaran Cane Concern vs.
State of Bihar A.I.R. 1963 Supreme Court 1737 |
124 |
| Chandrakant Manilal Shah
vs. CIT AIR 1992 Supreme Court 66. |
126 |
| Chandulal Hathibhai Shah
vs. Champaklal (1994) 2 Bombay Cases Reporter 174 |
144 |
| Chunilal Raichand Trust
189 ITR 631 (Bom) |
183 |
| CIT Andhra Pradesh vs.
Jayalakshmi Rice & Oil Mills AIR 1971 SC 1015 |
144 |
| CIT vs. Ambalal Sarabhai
D. Trust 231 ITR 528 (SC) |
183 |
| CIT vs. Anand Sarabhai 231
ITR 529 (Guj) |
183 |
| CIT vs. Ashok Match 244
ITR 104 (Mad) |
183 |
| CIT vs. Deagon Ganga Reddy
(1995) - 214 ITR 650 |
129 |
| CIT vs. Fertilizers &
Chemicals (Travancore) Ltd. 166 ITR 823 (Ker) |
183 |
| CIT vs. Hemant Bhagubhai
Mafatlal 135 ITR 768 (Bom) |
183 |
| CIT vs. Kalu Babu Lalchand
A.I.R. 1959 Supreme Court 1289 |
126 |
| CIT vs. Mangaldas 236 ITR
574 (Guj) |
183 |
| CIT vs. Manoranjitham 260
ITR 143 (Mad) |
183 |
| CIT vs. Poonamchand Manmal
Babal Family Trust 254 ITR 429 (Raj) |
183 |
| CIT vs. Prem Family
Private (specific) Trust 217 ITR 54 (Allahbad) |
183 |
| CIT vs. Priyambhai
Bipinbhai Mehta (58 ITD 11, Ahd.) |
17 |
| CIT vs. Salkia Transport
Associates (1994) - 207 ITR 274 |
129 |
| CIT vs. Saurin 257 ITR 160
(Mad) |
183 |
| CIT vs. Seth Govindram
Sugar Mills AIR 1966 S.C. 24) |
131 |
| CIT vs. Shardaben 247 ITR
1 (Bom) |
183 |
| CIT vs. US Navlekar 252
ITR 465 (Guj) |
183 |
| CIT vs. Venu Swash Sanjay
Trust 221 ITR 649 (Mad) |
183 |
| Comptroller and Auditor
General vs. Kamlesh Vadilal Mehta (2003) 2 S.C.C. 349 |
145 |
| Dalmia Cement Ltd. vs. CIT
237 ITR 617 (SC) |
33 |
| Delhi Development
Authority vs. Kochar Construction Works (1998) 8 SCC 559 |
144 |
| Dulichand Laxmi-narayan
vs. CIT AIR 1956 Supreme Court 354 |
126 |
| Duncans Industries Ltd.
vs. State of U. P. and Ors. (2000) 1 SCC 633 |
32 |
| Elliot vs. Wheedon (
Refer: 1993 BCLC 53 (CA) |
110 |
| Evans Fraser and Co. Ltd.
vs. CIT 137 ITR 493 (Bom.) |
33 |
| Firm Ashok Traders vs.
Gurumukh Das Saluja, 2004 - 3 Supreme Court Cases 155, |
144, 146 |
| Firm Bhagat Ram vs.
C.E.P.T. AIR 1956 Supreme Court 374 |
126 |
| G. Rangamannar vs. Desu
Rangiah AIR 1954 - Madras -182). |
136 |
| G.T.O. vs. Bhupati
Veerabhadra Rao (9 ITD 618) |
76 |
| G.T.O. vs. Shamjibhai
Khimjibhai Patel (51 ITD 484 Ahd.) |
78 |
| Ganga Metal Refining Co.
(P) Ltd. vs. CIT West Bengal (1968) 38 |
127 |
| Gangaram vs. Ashok Kumar
1969 Maharashtra Law Journal (Notes) 43 |
137 |
| Gobardhan Chakraborty vs.
Abani Mohan AIR 1991 - Calcutta 195 |
129 |
| Gujarat vs. Raipur
Manufacturing Co. Ltd.19 S.T.C. 1.) |
32 |
| Helper Girdharbhai vs.
Saiyed M.M. Kadri AIR 1987 S.C. 1782 |
136 |
| Hiran Bibi vs. Sohan Bibi
(AIR 1914 PC 44) |
76 |
| I.T.O. vs. Smt. Jagrani
Bai (34 ITD 54) |
76 |
| Income Tax Comm. vs.
Jadvaj AIR 1963 SC 1497 |
126 |
| Jaffar Hussain Ebrahim vs.
Taiyabali - AIR 1997 S.C. 1757. |
136 |
| Jayesh H. Pandya vs.
Sukanya Holdings Pvt. Ltd. AIR 2003, Bombay 148 |
145 |
| Jogender vs. ITO 246 ITR
269 (Allahbad) |
183 |
| Jyotendrasinhji vs. S. I.
Tripathi and others 201 ITR 611 (SC) |
183 |
| Kale vs. Deputy Director
of Consolidation (AIR 1976 SC 807). |
75 |
| Kamal Pushpa Enterprises
vs. D.R. Construction Company - AIR 2000 S.C. 2676 |
144 |
| Kshetra Mohan vs. EPT
Commissioner AIR 1953 SC 516 |
126 |
| Kusumben Kantilal Shah vs.
ITO (56 ITD 476 Ahd.) |
77 |
| Kylasa Sarabhaiah vs. CIT
AIR 1965 Supreme Court 1411 |
126 |
| Lachman Das vs. CIT AIR
1948 P.C. 8 |
126 |
| Li Taka Pharmaceuticals
vs. State of Maharashtra (1996) 8 SCL 102 |
32 |
| Lok Shikshan Trust vs.
CIT reported at 101 ITR 234 |
190 |
| M.L. Chaturvedy vs. Sanjay
Finance Corporation (1998) 1, Bombay Cases Reporter 782 |
144 |
| Manchharam Sobhraj vs.
Jamnadas - AIR 1976 - Gujarat 47. |
137 |
| Marsons Beneficiary Trust
188 ITR 224 (Bom) |
183 |
| Maturi Pulliah vs. Maturi
Narasimham (AIR 1966 SC 1836) |
73 |
| Meera vs. CIT 224 ITR 635
(SC) |
183 |
| Mrs. Arundhati Balkrishna
177 ITR 275 (SC) |
183 |
| Narainji vs. Kiran
Gajendra (1994) 3 Bombay Cases Reporter 286 |
144 |
| Narayanappa vs. Bhaskar
AIR 1966 S.C. 1300 affirming AIR 1959 A.P. 380 |
141 |
| New Horizons Ltd. & Anr.
vs. Union of India (1995) 1 SCC pg. 478. ). |
106 |
| New Horizons Ltd. vs.
Union of India (1997) 89 Company Cases 785 at 803 (Delhi) |
130 |
| NIDC Ltd. vs. CIT 253 ITR
489 (Delhi) |
183 |
| Pamuru Vishun Vinodh Reddy
vs. Chillakuru, 2003(2) All Maharashtra Law Reporter - 373
(S.C.) |
147 |
| Panalal Silk Mills Pvt.
Ltd. vs. Dy. CGT (44 ITD 458, Bom.) |
77 |
| Patel vs. CIT 239 ITR 738
(SC) |
183 |
| Ram Charan Das vs. Girja
Nandini Devi (AIR 1966 SC 323, 329) |
74, 76 |
| Ramcharan Das vs. Girja
Nandini Devi (AIR 1966 SC, 323). |
78 |
| Ramnik Vallabhdas
Madhavani vs. Taraben Pravinlal Madhavani (2004) 1 S.C.C |
147 |
| Rashiklal & Co. vs. C.I.T.
(1998) 2 Supreme Court Cases 49. |
126 |
| Roshan Singh vs. Zile
Singh (AIR 1988 SC 881) |
76 |
| Sahu Madho Das vs. Mukand
Ram (AIR 1955 SC 481) |
75, 76 |
| Shah Velji Narsi vs.
Vasantrai, 2003(4) All MR 1054 |
144 |
| Sharad Vasant Kotak vs.
Ramniklal (1998) 2 Supreme Court Cases 171 |
144 |
| Shashi Kapila vs. R.P.
Ashwin, 2002(1) SCC 583 |
146 |
| Shyamlal vs. Madhusudan
AIR 1959 Calcutta 380 |
130 |
| Smt. Vijaya Raje Scindia
vs. I.T.O., I.T.A., No.2780/Bom/89 |
78 |
| State of M.P. vs. G.C.
Mandawar AIR 1954, S.C. 493 |
143 |
| Syndicate Bank vs. R.S.R.
Engineering Works (2004) 6 S.C.C. 265 |
146 |
| Taraknath & Anr. vs.
Sushil Chandra Dey [(1996) 4 SCC 697] |
73 |
| Tek Bahadur Bhujil vs.
Debi Singh Bhujil (AIR 1966 SC 292) |
75 |
| Trustees of Chatrabhuj
Raghavji Trust 50 ITR 693 (Bom) |
183 |
| Trustees of HEM Nizam
Family (R.W.) Trust 108 ITR 555 (SC) |
183 |
| V. B. Rangaraj vs. V. B.
Gopalkrishnan and Others |
111 |
| V. Subramaniyam vs. Rajesh
Raghuvendra Rao 2001 (1) |
142 |
| Vijaya Raje Scindia vs.
ITO (ITA No. 2780/Bom/89 dated 17th December, 1993) |
76 |
| Western States Trading Co.
(P.) Ltd. vs. CIT 80 ITR 21 (SC) |
33 |
| Ziauddin Ahmed vs. CGT
(102 ITR 253 Gau.) |
73, 76 |
