Case Laws Analysis Relied Lala Ram Kishan Gupta v. CIT 1964 TaxPub(DT) 0051 (All-HC) Applied on Lalchand Bhagat Ambica Ram v. CIT 1959 TaxPub(DT) 0181 (SC) Applied on Saroj Kumar Mazumdar v. CIT 1959 TaxPub(DT) 0169 (SC) Applied on Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) Applied on G. Venkataswami Naidu & Co. v. CIT 1959 TaxPub(DT) 0121 (SC) Applied on Oriental Investment Co. Ltd. v. CIT 1957 TaxPub(DT) 0148 (SC) Applied on Sree Meenakshi Mills Ltd. v. CIT 1957 TaxPub(DT) 0052 (SC) Applied on Dhirajlal Girdharilal v. CIT 1954 TaxPub(DT) 0120 (SC) Applied on Liquidators of Pursa Ltd. v. CIT 1954 TaxPub(DT) 0065 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 23 of 19531962 TaxPub(DT) 0012 (Cal-HC) : (1962) 044 ITR 0746Bhikamch Bagri v. Commissioner of Income-Tax, (Central), CalcuttaI.T. Reference No. 23 of 1953 SUBSCRIBE FOR FULL CONTENT