Delhi Cold Storage PVT Ltd v Commissioner of Income-Tax, Delhi-i, New Delhi 1

[1991] INSC 194; 1991 2 SCALE 346; 1991 3 JT 449; 1991 4 SCC 239; 1991 3 SCR 589; AIR 1991 SC 2125

Supreme Court of India

India

14th August, 1991

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Cit v Ncbudharaja and Co	[1993] INSC 339; 1993 3 SCALE 726; 1994 1 SCC Supl 280; AIR 1993 SC 2529; 1993 5 JT 346	Supreme Court of India	India	7 Sep 1993	LIIofIndia	2
CWT v Clal - Wealth Tax Reference	[2005] INUPHC 5112	High Court of Judicature at Allahabad	India	28 Oct 2005	LIIofIndia
CWT v Clal - Wealth Tax Reference	[2005] INAHHC 5112	Allahbad High Court	India - Allahbad	28 Oct 2005	LIIofIndia
Govind Cold Storage v The Commissioner Of Income Tax - INCOME TAX REFERENCE	[2005] INAHHC 1099	Allahbad High Court	India - Allahbad	20 Apr 2005	LIIofIndia
Cit v M/S G Cold Storage - Income Tax Reference	[2005] INAHHC 1096	Allahbad High Court	India - Allahbad	20 Apr 2005	LIIofIndia
Govind Cold Storage v The Commissioner Of Income Tax - INCOME TAX REFERENCE	[2005] INUPHC 1099	High Court of Judicature at Allahabad	India	20 Apr 2005	LIIofIndia
Cit v M/S G Cold Storage - Income Tax Reference	[2005] INUPHC 1096	High Court of Judicature at Allahabad	India	20 Apr 2005	LIIofIndia
Cit v M/S Khazani Devi Clod Storage - Income Tax Reference	[2005] INUPHC 863	High Court of Judicature at Allahabad	India	24 Mar 2005	LIIofIndia
Cit v M/S Khazani Devi Clod Storage - Income Tax Reference	[2005] INAHHC 863	Allahbad High Court	India - Allahbad	24 Mar 2005	LIIofIndia
Cit v M/S HC Storage - Income Tax Reference	[2005] INAHHC 282	Allahbad High Court	India - Allahbad	31 Jan 2005	LIIofIndia
Cit v M/S HC Storage - Income Tax Reference	[2005] INUPHC 282	High Court of Judicature at Allahabad	India	31 Jan 2005	LIIofIndia
Commissioner Of Income Tax v Anand Sheet Grah - INCOME TAX REFERENCE	[2004] INUPHC 1677	High Court of Judicature at Allahabad	India	10 Dec 2004	LIIofIndia
Commissioner Of Income Tax v Anand Sheet Grah - INCOME TAX REFERENCE	[2004] INAHHC 1677	Allahbad High Court	India - Allahbad	10 Dec 2004	LIIofIndia
M/S GC Storage v Cit - Income Tax Reference	[2004] INUPHC 1604	High Court of Judicature at Allahabad	India	3 Dec 2004	LIIofIndia
M/S GC Storage v Cit - Income Tax Reference	[2004] INAHHC 1604	Allahbad High Court	India - Allahbad	3 Dec 2004	LIIofIndia
Cit Agra v M/a Anand Sheet Grah - Income Tax Reference	[2004] INAHHC 1517	Allahbad High Court	India - Allahbad	25 Nov 2004	LIIofIndia
Cit Agra v M/a Anand Sheet Grah - Income Tax Reference	[2004] INUPHC 1517	High Court of Judicature at Allahabad	India	25 Nov 2004	LIIofIndia
CIT Meerut v M/S District Cooperative Federation Bulandshahar - INCOME TAX REFERENCE	[2004] INAHHC 842	Allahbad High Court	India - Allahbad	21 Sep 2004	LIIofIndia
CIT Meerut v M/S District Cooperative Federation Bulandshahar - INCOME TAX REFERENCE	[2004] INUPHC 842	High Court of Judicature at Allahabad	India	21 Sep 2004	LIIofIndia
M/s Radha Krishan Vijay Kumar v cit - Income Tax Reference	[2004] INUPHC 777	High Court of Judicature at Allahabad	India	14 Sep 2004	LIIofIndia
M/s Radha Krishan Vijay Kumar v cit - Income Tax Reference	[2004] INAHHC 777	Allahbad High Court	India - Allahbad	14 Sep 2004	LIIofIndia
Cit v M/s Gopal Sheet Grah - Income Tax Reference	[2004] INUPHC 685	High Court of Judicature at Allahabad	India	31 Aug 2004	LIIofIndia
Cit v M/s Gopal Sheet Grah - Income Tax Reference	[2004] INAHHC 685	Allahbad High Court	India - Allahbad	31 Aug 2004	LIIofIndia
M/S Chillies Exports House Ltd v Commissioner of Income Tax	[1997] INSC 448	Supreme Court of India	India	22 Apr 1997	LIIofIndia

Legislation Cited

Legislation Name	Provision
Finance Act,' 1973	s2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
CIT Meerut v M/S District Cooperative Federation Bulandshahar - INCOME TAX REFERENCE	[2004] INUPHC 842	High Court of Judicature at Allahabad	India	21 Sep 2004	LIIofIndia
M/s Radha Krishan Vijay Kumar v cit - Income Tax Reference	[2004] INUPHC 777	High Court of Judicature at Allahabad	India	14 Sep 2004	LIIofIndia
M/s Radha Krishan Vijay Kumar v cit - Income Tax Reference	[2004] INAHHC 777	Allahbad High Court	India - Allahbad	14 Sep 2004	LIIofIndia
Cit v M/s Gopal Sheet Grah - Income Tax Reference	[2004] INAHHC 685	Allahbad High Court	India - Allahbad	31 Aug 2004	LIIofIndia
Cit v M/s Gopal Sheet Grah - Income Tax Reference	[2004] INUPHC 685	High Court of Judicature at Allahabad	India	31 Aug 2004	LIIofIndia
M/S Chillies Exports House Ltd v Commissioner of Income Tax	[1997] INSC 448	Supreme Court of India	India	22 Apr 1997	LIIofIndia

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