Case Laws Analysis Dissented Rasiklal & Co. v. CIT 1992 TaxPub(DT) 0748 (Ori-HC) Dissented on Rasiklal & Co. v. CIT 1992 TaxPub(DT) 0748 (Ori-HC) Relied Saraswati Industrial Syndicate Ltd. v. CIT 1990 TaxPub(DT) 1328 (SC) Followed Sanghi Motors v. CIT 1982 TaxPub(DT) 1022 (Del-HC) Relied K.C. Raj & Co. v. CIT 1980 TaxPub(DT) 0820 (Del-HC) Relied N.M. Anniah & Co. v. CIT 1975 TaxPub(DT) 0333 (Karn-HC) Relied on Giridharilal Ghasiram v. CIT 1968 TaxPub(DT) 0336 (Cal-HC) Followed on A.S.K. Rathnaswamy Nadar Firm v. CIT 1965 TaxPub(DT) 0269 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 73 of 19691971 TaxPub(DT) 0311 (Del-HC) : (1971) 081 ITR 0624Pannalal Girdharilal v. Commissioner of Income-Tax, Delhi.Income-tax Reference No. 73 of 1969, SUBSCRIBE FOR FULL CONTENT