Case Laws Analysis Followed on CIT v. A. Abdul Rahim & Co. 1965 TaxPub(DT) 0217 (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) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1967 TaxPub(DT) 0028 (AP-HC) : (1967) 063 ITR 0546Commissioner of Income-Tax, A.P. v. Narayanlal DarakCase Referred No. 23 of 1963 SUBSCRIBE FOR FULL CONTENT