Case Laws Analysis Followed Sree Balajee Rice Working Co. v. CIT 1983 TaxPub(DT) 0161 (AP-HC) Distinguished on S.S.A. Gangamirthammal & Co. v. CIT 1969 TaxPub(DT) 0370 (Mad-HC) Distinguished on City Tobacco Mart v. CIT 1967 TaxPub(DT) 0265 (Mys-HC) Distinguished on Kanpur Industrial Works v. CIT 1966 TaxPub(DT) 0118 (All-HC) Distinguished on CIT v. A. Abdul Rahim & Co. 1965 TaxPub(DT) 0217 (SC) Distinguished on CIT v. Sivakasi Match Exporting Co. 1964 TaxPub(DT) 0337 (SC) Followed on Bai Velbai v. CIT 1963 TaxPub(DT) 0416 (SC) Followed on Homi Jehangir Gheesta v. CIT 1961 TaxPub(DT) 0107 (SC) Followed on Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) Followed on Dhakeswari Cotton Mills Ltd. v. CIT 1954 TaxPub(DT) 0123 (SC) Followed on Dhirajlal Girdharilal v. CIT 1954 TaxPub(DT) 0120 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCase Refd. No. 42 of 19681973 TaxPub(DT) 0019 (AP-HC) : (1973) 088 ITR 0395Madhusudana & Co. v. Commissioner of Income-Tax, A.P.Case Referred No. 42 of 1968, SUBSCRIBE FOR FULL CONTENT
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