Case Laws Analysis Relied on CIT v. Sree Rajendra Mills Ltd. 1974 TaxPub(DT) 0186 (Mad-HC) Relied on CIT v. Ramakrishna Mills (Coimbatore) Ltd. 1974 TaxPub(DT) 0111 (Mad-HC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0932 (All-HC) : (1983) 142 ITR 0563 : (1982) 031 CTR 0203 : (1983) 012 TAXMAN 0187Commissioner of Income Tax, Kanpur v. British India Corporation SUBSCRIBE FOR FULL CONTENT