COMMISSIONER OF INCOME TAX Vs. ORISSA CEMENT LIMITED

Referred Judgements :-

HIRA LALL AND SONS VS. COMMISSIONER OF INCOME TAX [REFERRED TO : (1991) 190 ITR 408 (DEL) : TC 18R.588]
COMMISSIONER OF INCOME TAX VS. MOTOR GENERAL FINANCE LIMITED [REFERRED TO : (2002) 254 ITR 449 (DEL),]
COMMISSIONER OF INCOME TAX VS. H R SUGAR FACTORY PRIVATE LIMITED [REFERRED TO : (1991) 187 ITR 363 (ALL) : TC 15R.363]
COMMISSIONER OF INCOME TAX VS. H R SUGAR FACTORY [REFERRED TO (ALL) : TC 14R.522]
COMMISSIONER OF INCOME TAX VS. UNITED BREWERIES [REFERRED TO (MYS) : TC 15R.1159 AND]
MILAPCHAND R SHAH VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
ROOPCHAND CHABILDASS AND SONS VS. COMMISSIONER OF INCOME TAX [REFERRED TO (MAD) : TC 15R.1163 RELIED ON. (PARAS 5 TO 7) CASES REFERRED TO]
INDIAN METALS AND FERRO ALLOYS LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO (ORI) : TC 15R.1119]