Case Laws Analysis Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) Relied on Bhimraj Panna Lal v. CIT 1957 TaxPub(DT) 0136 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. Nos. 3 & 4 of 19681972 TaxPub(DT) 0043 (Ker-HC) : (1972) 084 ITR 0173N. Sundareswaran v. Commissioner of Income-Tax, Kerala, and Another.Income-tax References Nos. 3 and 4 of 1968, SUBSCRIBE FOR FULL CONTENT
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