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Bajaj Hindusthan Limited vs The Joint Commissioner Of Income-Tax on 19 May, 2004 cites

Commissioner Of Income Tax, Karnataka, ... vs M/S. Shaan Finance (P) Ltd., Bangalore on 20 March, 1998

14. The next is the merit of the case. The law has been declared by the Hon'ble Supreme Court in the case of CIT v. Shaan Finance (P) Ltd. (97 Taxman 435) therefore the Assessing Officer is directed to revise the assessment in the impugned assessment year 1989-90 by restoring the investment allowance portion pertaining to the machineries leased out by the Assessee.
Supreme Court of India Cites 12 - Cited by 203 - S V Manohar - Full Document

The Commissioner Of Income Tax,Lucknow vs M/S. Narang Dairy Products,Lucknow on 28 February, 1996

4. The Assessing Officer anyhow passed an order Under Section 155(4A) withdrawing the entire investment allowance including that of the machinery given on lease. He held that the leasing of assets would amount to "otherwise transfer". While passing the order the Assessing Officer placed reliance on the decision of the Hon'ble Supreme Court in the case of CIT v. Narang Dairy Products (219 ITR 478).
Supreme Court of India Cites 9 - Cited by 40 - K S Paripoornan - Full Document
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