Case Laws Analysis Distinguished on Ice & General Mills v. Income Tax Officer 1972 TaxPub(DT) 0087 (All-HC) Distinguished on CIT v. T.S.Pl.P. Chidambaram Chettiar 1971 TaxPub(DT) 0320 (SC) Relied on Indra Co. Ltd v. Income Tax Officer 1971 TaxPub(DT) 0067 (Cal-HC) Relied on Eastern Coal Co. Ltd. v. Income Tax Officer & Ors. 1970 TaxPub(DT) 0219 (Cal-HC) Relied on Rai Singh Deb Singh Bist & Anr. v. Union of India & Ors. 1970 TaxPub(DT) 0024 (Del-HC) Relied on R.M. Subramania Iyer v. Income Tax Officer 1968 TaxPub(DT) 0184 (Ker-HC) Followed on Dwijendra Chandra Chowdhury v. CIT 1966 TaxPub(DT) 0154 (Assam-HC) Followed on Govind Ram v. Income Tax Officer 1966 TaxPub(DT) 0035 (All-HC) Followed on Ram Charan Lal Ram Narain v. Income Tax Officer & Anr. 1966 TaxPub(DT) 0032 (All-HC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 198 of 19711976 TaxPub(DT) 0179 (All-HC) : (1976) 104 ITR 0214Jagdish Prasad v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT
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