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Cloth Traders (P) Ltd v Addl Commr of Income Tax, Gujarat-i 11

[1979] INSC 113; (1979) 3 SCC 538; 1979 3 SCR 984; AIR 1979 SC 1691; [1979] SCC (Tax) 246; (1979) 118 ITR 243

Supreme Court of India

India

4th May, 1979

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Commissioner of Income Tax-i v M/S Reliance Energy Ltd (Formerly Bses Ltd) Through Its MD	[2021] INSC 161	Supreme Court of India	India	28 Apr 2021	LIIofIndia
Indore Development Authority and Etc v Manoharlal Etc	[2019] INSC 1103	Supreme Court of India	India	23 Oct 2019	LIIofIndia
Commissioner of Income Tax v M/S Kribhco - Ita 444/2011	[2012] INDLHC 4364	High Court of Delhi	India	18 Jul 2012	LIIofIndia
Cit v M/S Dugdh Utpadak Sangh Ltd - Income Tax Reference	[2004] INUPHC 1361	High Court of Judicature at Allahabad	India	9 Nov 2004	LIIofIndia
Cit v Dugdh Utpadak Sahkari Sangh Ltd - Income Tax Reference	[2004] INUPHC 1115	High Court of Judicature at Allahabad	India	11 Oct 2004	LIIofIndia
Commissioner of Income Tax Tamil Nadu-v, Madras v Kotagiri Industrial Co-Operative Tea Factory Ltd , Kotagiri	[1997] INSC 251	Supreme Court of India	India	5 Mar 1997	LIIofIndia
HH Sir Rama Varma v Cit	[1993] INSC 468; 1993 4 SCALE 315; (1993) 6 JT 183; 1994 1 SCC Supl 473; AIR 1994 SC 1904	Supreme Court of India	India	2 Nov 1993	LIIofIndia
Distributors (Baroda) PVT Ltd v Union of India and Two Ors	[1985] INSC 145; 1986 1 SCC 43; 1985 1 SCALE 1216; 1985 1 SCR Supl 778; AIR 1985 SC 1585; [1986] SCC (Tax) 159; (1985) 155 ITR 120	Supreme Court of India	India	1 Jul 1985	LIIofIndia		19
Dhanjibhai Ramjibhai v Gujarat	[1985] INSC 12; (1985) 2 SCC 5; 1985 1 SCALE 65; 1985 2 SCR 632; AIR 1985 SC 603; [1985] Lab IC 744	Supreme Court of India	India	22 Jan 1985	LIIofIndia
Cit v M/S Dugdh Utpadak Sangh Ltd - Income Tax Reference	[2004] INAHHC 1361	Allahbad High Court	India - Allahbad	9 Nov 2004	LIIofIndia
Cit v Dugdh Utpadak Sahkari Sangh Ltd - Income Tax Reference	[2004] INAHHC 1115	Allahbad High Court	India - Allahbad	11 Oct 2004	LIIofIndia

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1922 (Cth)
Finance Act, 1953
Finance Act, 1964
Finance Act, 1966
Finance Act, 1968	s31

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Cit v Dugdh Utpadak Sahkari Sangh Ltd - Income Tax Reference	[2004] INAHHC 1115	Allahbad High Court	India - Allahbad	11 Oct 2004	LIIofIndia
2 Act 1967	2 Act 1967		United Kingdom	circa 1967			8
CIT v South Indian Bank	(1966) 59 ITR 763			circa 1966			3
Madras Auto Service v ITO	(1975) 101 ITR 589			circa 1975			3
Commissioner of Income Tax v Indian Guarantee & General Insurance Co Ltd	903 ITR 348			circa 2004			1
1002 f 1003	1002 F 1003			circa 2004			1
(1978) 1131 TR 570	(1978) 1131 TR 570			circa 1978			1

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