Maddi Sudarsanam Oil Mills Co. v. Commissioner of Income-Tax, Hyderabad and Andhra.

Case Referred No. 30 of 1957 (Reference under section 66(2) of the Indian Income-tax Act, 1922, by the Income-tax Appellate Tribunal, Hyderabad Bench, in R. A. No. 65 of 1954-55.),