Case Laws Analysis Followed on Indo-Aden Salt Mfg. & Trading Co. (P) Ltd. v. CIT 1986 TaxPub(DT) 1402 (SC) Followed on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 467 of 19771992 TaxPub(DT) 0484 (Bom-HC) : (1992) 195 ITR 0444 : (1991) 058 TAXMAN 0118Commissioner of Income Tax v. Madhavnagar Cotton Mills Ltd. SUBSCRIBE FOR FULL CONTENT