Case Laws Analysis Affirmed CIT v. Smt. P.K. Noorjahan 1999 TaxPub(DT) 0080 (SC) Distinguished Kantilal Chandulal & Co. v. CIT 1982 TaxPub(DT) 1189 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. Nos. 137 & 138 of 19771980 TaxPub(DT) 0855 (Ker-HC) : (1980) 123 ITR 0003 : (1980) 015 CTR 0138 : (1980) 003 TAXMAN 0276Commissioner of Income Tax, Kerala v. P.K. Noorjehan SUBSCRIBE FOR FULL CONTENT