P.V. Raghava Reddi & Anr v. Commissioner of Income-Tax, Madras.

Reference under section 66(2) of the Indian Income-tax Act (XI of 1922), by the Income-tax Appellate Tribunal, Madras Bench A, in R.A. No. 634 of 1951-52 : (Case Referred No. 29 of 1954)