Shree Global Tradefin Ltd, Mumbai vs Dcit Cen Cir 5(1), Mumbai on 15 October, 2018
6. Dhanvarsha Builders & Developers (P.) Ltd. Vs. DCIT 102 ITD 375 (Pune)
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Tulip Land & Developers P. Ltd, Mumbai vs Dcit, Central Circle - 6(2), Mumbai on 10 February, 2021
cites
Asstt. Commissioner Of Income Tax vs M/S Sarda Energy And Minerals Ltd. 23 ... on 4 July, 2019
11. ITO v Karda Construction P. Ltd. [ITA no.971/PN/2011 dated 31.07.2012]
Ganga Saran And Sons Pvt. Ltd. Calcutta vs Income Tax Officer & Ors on 23 April, 1981
In the case of
M/s Jalaram Jagruti Development Pvt. Ltd. (supra), the issue before the Hon'ble
Bombay High Court was the following:
Acit 20(1), Mumbai vs Isa Enterprises, Mumbai on 11 September, 2017
In deciding so we find support
from the decision of the ACIT vs. ISA Enterprises (supra)
wherein it has been held that income has to be assessed on the
basis of method of accounting followed by the assessee. The
operative part is reproduced as under:
Section 145 in The Income Tax Act, 1961 [Entire Act]
S. R. Enterprises , Kolkata vs Acit, Circle - 28, Kolkata , Kolkata on 19 June, 2019
7.1 In M/s M/s Guruprerana Enterprises (supra) the following questions of law were
raised before the Hon'ble Bombay High Court:
Grewal Export P.Ltd, Navi Mumbai vs Dcit 10(3), Mumbai on 5 January, 2018
9. Fort Projects (P) Ltd. v DCIT [145 TTJ 340 (Kol)]
Pr.Commissioner Of Income ... vs Layer Exports Pvt.Ltd on 11 February, 2020
5. Asst. CIT v. Layer Exports P Ltd [184 TTJ 469 (Mum)]
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