Case Laws Analysis Relied on S. Narayanappa & Ors. v. CIT 1967 TaxPub(DT) 0198 (SC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1973 TaxPub(DT) 0218 (Mad-HC) : (1973) 091 ITR 0224V.N.S. Sockalingam Chettiar v. Commissioner of Income tax SUBSCRIBE FOR FULL CONTENT