| 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.). |
