Case Laws Analysis Followed on Principal Officer LG Electronics (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 2386 (All-HC) Relied Deputy CIT v. Pala Marketing Co-Operative Society Ltd. & Anr. 2000 TaxPub(DT) 1290 (Ker-HC) Distinguished Pala Marketing Co-Operative Society Ltd. v. State of Kerala & Anr. 1999 TaxPub(DT) 0933 (Ker-HC) Relied Vardhman Spinning & General Mills Ltd. v. Inspecting Assistant Commissioner & Ors. 1998 TaxPub(DT) 0573 (P&H-HC) Applied Commissioner of Wealth Tax v. Smt. Asha Digvijaya Singh 1998 TaxPub(DT) 0204 (MP-HC) Followed Rakesh Agarwal v. Assistant CIT 1996 TaxPub(DT) 0795 (Del-HC) Applied Zohar Siraj Lokhandwala v. M.C. Kamat, Assistant CIT & Ors. 1994 TaxPub(DT) 1212 (Bom-HC) Relied Commissioner of Wealth Tax v. T. Ramachandran 1994 TaxPub(DT) 0667 (Karn-HC) Applied Raymond Woollen Mills Ltd v. Income Tax Officer & Ors. 1994 TaxPub(DT) 0102 (Bom-HC) Followed G.S. Atwal & Co. (Gua) v. CIT 1993 TaxPub(DT) 0114 (Cal-HC) Followed CIT v. Madhavnagar Cotton Mills Ltd. 1992 TaxPub(DT) 0484 (Bom-HC) Distinguished Technocraft Industries & Ors. v. G.S. Tung, Income Tax Officer & Ors. 1990 TaxPub(DT) 1106 (Bom-HC) Relied Elgin Mills Company Ltd. v. CIT & Anr. 1990 TaxPub(DT) 0981 (All-HC) Followed M.V. Kibe v. CIT 1988 TaxPub(DT) 0245 (MP-HC) Approved on Additional CIT v. B.M.S. (P) Ltd. 1979 TaxPub(DT) 0530 (Mad-HC) Followed on Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Followed on Kantamani Venkata Narayana & Sons v. Additional Income Tax Officer 1967 TaxPub(DT) 0244 (SC) Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1986 TaxPub(DT) 1402 (SC) : (1986) 159 ITR 0624 : (1986) 058 CTR 0009 : (1986) 025 TAXMAN 0356Indo-Aden Salt Mfg. & Trading Co. P. Ltd. v. Commissioner of Income-Tax, Bombay SUBSCRIBE FOR FULL CONTENT