Case Laws Analysis Relied Income Tax Officer v. Sirpur Paper Mills Ltd. 1978 TaxPub(DT) 0478 (AP-HC) Followed CIT v. Ahmedabad Manufacturing & Calico Printing Co. Ltd. 1977 TaxPub(DT) 0470 (Guj-HC) Relied CIT v. Sri Bihariji Mills Ltd. 1976 TaxPub(DT) 0356 (Pat-HC) Followed on Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) Followed on CIT v. Burlop Dealers Ltd. 1971 TaxPub(DT) 0313 (SC) Distinguished on Seth Kirorimal Adwani & Ors. v. Income Tax Officer 1970 TaxPub(DT) 0071 (Assam-HC) Distinguished on Modi Spinning & Weaving Mills Co. Ltd. v. Income Tax Officer 1970 TaxPub(DT) 0065 (SC) Applied on Kantamani Venkata Narayana & Sons v. Additional Income Tax Officer 1967 TaxPub(DT) 0244 (SC) Applied on S. Narayanappa & Ors. v. CIT 1967 TaxPub(DT) 0198 (SC) Overruled on Kanji Ranchhod v. CIT 1966 TaxPub(DT) 0204 (Guj-HC) Disapproved on Kanji Ranchhod v. CIT 1966 TaxPub(DT) 0204 (Guj-HC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1974 TaxPub(DT) 0114 (Guj-HC) : (1974) 095 ITR 0251PoonjabhaiVanmalidas And Sons (H.U.F.) v. Commissioner of Income-Tax, Gujarat SUBSCRIBE FOR FULL CONTENT
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