Case Laws Analysis
Relied on Dy. CIT v. Dr. Kusum Nangia 2021 TaxPub(DT) 0582 (Del-Trib)
Applied Union of India & Ors. v. M.V. Valliappan & Ors. Etc. 1999 TaxPub(DT) 1372 (SC)
Relied Union of India & Anr. Etc. Etc. v. A. Sanyasi Rao & Ors. Etc. Etc. 1996 TaxPub(DT) 0930 (SC)
Relied K. Krishnaveni v. Appellate Assistant Commissioner & Anr. 1985 TaxPub(DT) 0609 (Mad-HC)
Relied Plakkad Estate (P) Ltd. & Ors. v. Agricultural Income Tax Officer & Ors. 1980 TaxPub(DT) 0977 (Ker-HC)
Relied Reform Flour Mills (P) Ltd. v. CIT 1978 TaxPub(DT) 0266 (Cal-HC)
Relied CIT & Anr. v. Anil Kumar Roy Chowdhury & Anr. 1967 TaxPub(DT) 0337 (SC)
Applied Srinivas Banking Company Ltd. v. CIT 1965 TaxPub(DT) 0053 (Cal-HC)
Distinguished Navanagar Transport & Industries Ltd. v. Income Tax Officer 1964 TaxPub(DT) 0291 (Guj-HC)
Applied Hafeezunnisa Begum & Ors. v. Income Tax Officer 1964 TaxPub(DT) 0209 (AP-HC)
Relied CIT v. Estate of Late Sri N. Veeraswami Chettiar 1963 TaxPub(DT) 0251 (Mad-HC)
Applied Navnitlal C. Javeri v. K.K. Sen, Appellate Assistant Commissioner 1963 TaxPub(DT) 0230 (Bom-HC)
Followed Keshardeo Shrinivas Morarka v. CIT 1963 TaxPub(DT) 0186 (Bom-HC)
Applied S.N. Mukherjee v. CIT 1963 TaxPub(DT) 0168 (Cal-HC)
Relied CIT v. P. Reid 1963 TaxPub(DT) 0063 (Mad-HC)
Followed CIT v. National Finance Ltd. 1962 TaxPub(DT) 0272 (SC)
Distinguished Kanhaiyalal Lohia (Deceased) By Lrs v. CIT 1962 TaxPub(DT) 0135 (SC)
Applied Balaji v. Income Tax Officer & Ors. 1961 TaxPub(DT) 0257 (SC)
Distinguished Chandi Prasad Chokhani v. State of Bihar 1961 TaxPub(DT) 0249 (SC)
Followed CIT v. Navinchandra Mafatlal 1961 TaxPub(DT) 0187 (SC)
 
The Tax Publishers1960 TaxPub(DT) 0198 (SC) : (1960) 040 ITR 0605

Sardar Baldev Singh v. Commissioner of Income Tax, Delhi & Ajmer

Civil Appeal No. 371 of 1955

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