Case Laws Analysis Distinguished Income Tax Officer v. Electro Steel Castings Ltd. 2003 TaxPub(DT) 1349 (Cal-HC) Relied G.N. Shaw (Wine) (P) Ltd. Vs. Income Tax Officer & Anr. v. 2003 TaxPub(DT) 0275 (Cal-HC) Relied Magni Ram Baijnath v. Central Board of Direct Taxes 1983 TaxPub(DT) 0978 (Pat-HC) Distinguished J.K. Spinning & Weaving Mills Co. v. Additional CIT 1976 TaxPub(DT) 0399 (All-HC) Followed on CIT v. Kallu Babu Lalchand 1969 TaxPub(DT) 0324 (Cal-HC) Relied on S.M. Dahanukar v. CIT 1968 TaxPub(DT) 0382 (Bom-HC) Relied on Bhanji Lavji v. CIT 1967 TaxPub(DT) 0091 (Guj-HC) Applied on Gordon Woodroffe & Co. Ltd. v. Income Tax Officer 1964 TaxPub(DT) 0222 (Mad-HC) Relied on E.M. Muthappa Chettiar v. CIT 1964 TaxPub(DT) 0062 (Mad-HC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1971 TaxPub(DT) 0115 (Cal-HC) : (1971) 079 ITR 0349Dunlop Rubber Company Ltd. (London) v. Income Tax Officer 'A'-Ward, Companies District III & Others SUBSCRIBE FOR FULL CONTENT