Case Laws Analysis Relied on A. Pusalal v. CIT 1988 TaxPub(DT) 0431 (AP-HC) Distinguished on Smt. Prabha Rajya Lakshmi v. Wealth Tax Officer & Anr. 1983 TaxPub(DT) 0820 (MP-HC) Distinguished on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersMP No. 1897 of 1986 & WP No. 1019 of 19872003 TaxPub(DT) 1047 (MP-HC) : (2003) 264 ITR 0119 : (2003) 182 CTR 0431 : (2003) 129 TAXMAN 0694 SUBSCRIBE FOR FULL CONTENT
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