Case Laws Analysis Relied on Jameson & Magrudar Co. (P) Ltd. v. Income Tax Officer & Ors. 1987 TaxPub(DT) 0729 (Cal-HC) Relied on Indian Oil Corporation v. Income Tax Officer & Ors. 1986 TaxPub(DT) 1551 (SC) Relied on Ganga Saran & Sons (P) Ltd. v. Income Tax Officer & Ors. 1981 TaxPub(DT) 0952 (SC) Relied on Income Tax Officer v. Madnani Engineering Works Ltd. 1979 TaxPub(DT) 0864 (SC) Applied on Smt. Kanchanbai v. CIT 1979 TaxPub(DT) 0690 (MP-HC) Relied on Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Applied on Modi Spinning & Weaving Mills v. Income Tax Officer 1975 TaxPub(DT) 0274 (All-HC) Followed on Smt. Suniti Devi Jaipuria v. Income Tax Officer & Ors. 1971 TaxPub(DT) 0044 (Cal-HC) Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersW.A. Nos. 539 & 540 of 19811989 TaxPub(DT) 0645 (Mad-HC) : (1989) 177 ITR 0307 : (1989) 075 CTR 0001 : (1989) 043 TAXMAN 0051 SUBSCRIBE FOR FULL CONTENT