Ito, Ward- 2(1),, Raipur (Cg) vs Shri Harishankar Gupta,, Raipur (Cg) on 31 March, 2016
(iii) Gripwell Industries Limited vs. ITO (2006) 102 TTJ 441 (Mum-
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Gripwell Industries Ltd. vs Income-Tax Officer on 30 November, 2005
Sri Suresh Kumar D. Shah,, Hyderabad vs Assessee on 28 November, 2010
(d) Gripwell Industries Ltd. Vs. ITO (99 ITD 368)
Stewarts & Lloyds Of India Limited, ... vs Assessee on 2 March, 2016
The Assessee also placed reliance on the following other decisions laying down
identical proposition as laid down by the Hon'ble Madras High Court referred to
above, viz., CIT Vs. Ved Praksh & Sons (HUF) 207 ITR 148 (P & H) and Griipwell
Industries Ltd. Vs. ITO 99 ITD 368 (Mum).
Rajesh Sharma, Jaipur vs Department Of Income Tax on 4 March, 2016
He further relied on the decision in the
case of Gripwell Industries Limited Vs. ITO 102 TTJ 0441, 99 ITD 0368
ITAT Mumbai Bench wherein transfer U/s 2(47)(iv) has been considered
by the Hon'ble Bench.
The Ito, Ward-2(3),, Baroda vs Shri Jigneshbhai Shivabhai Patel,, ... on 24 June, 2022
a. CIT v. Rajasthan Mirror Mfg. Co.177 CTR169 (Raj.)
b. Gripwell Industries Ltd v. ITO 102 TTJ 441(Mum.)
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