Case Laws Analysis Relied on Bhaichand Amoluk & Co. v. CIT 1962 TaxPub(DT) 0048 (SC) Relied on Lalchand Bhagat Ambica Ram v. CIT 1959 TaxPub(DT) 0181 (SC) Relied on Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 188 of 19771986 TaxPub(DT) 0679 (Guj-HC) : (1986) 159 ITR 0236 : (1986) 055 CTR 0214Shri Tribhovandas Vithaldas v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT