Case Laws Analysis Followed on B.K. Rolling Mills (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 4281 (Rai-Trib) Followed on CIT v. Fr. Mullers Charitable Institutions 2014 TaxPub(DT) 1568 (Karn-HC) Approved Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. Smt. Minalben S. Parikh 1995 TaxPub(DT) 0618 (Guj-HC) Relied CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) Relied Malabar Industrial Co. Ltd. v. CIT 1992 TaxPub(DT) 0811 (Ker-HC) Concurred with Additional CIT v. Saraya Distillery 1978 TaxPub(DT) 0953 (All-HC) Applied Additional CIT v. Mukur Corporation 1978 TaxPub(DT) 0300 (Guj-HC) Relied on Laduram Taparia v. D.K. Ghosh & Ors. 1956 TaxPub(DT) 0029 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersMatter Nos. 117 to 120 of 19561957 TaxPub(DT) 0061 (Cal-HC) : (1957) 031 ITR 0872Dawjee Dadabhoy & Co. v. S.P. Jain & Anr.Matters Nos. 117 to 120 of 1956 SUBSCRIBE FOR FULL CONTENT
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