D.R. Dhanwate v. Ioner of Income-Tax, M.P., Agpur & Bhandara

I.T. Reference No. 37 of 1960 (Reference under section 66(1) of the Indian Income-tax Act, 1922, by the Income-tax Appellate Tribunal, Bombay Bench, 'B', in R. A. No. 309 of 1958-59)