Case Laws Analysis Followed on Ramesh Chandra M. Luthra v. Assistant CIT 2002 TaxPub(DT) 1363 (Guj-HC) Applied on Ramesh Chandra M. Luthra v. Assistant CIT 2002 TaxPub(DT) 1363 (Guj-HC) Applied on Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2006 TaxPub(DT) 0156 (Guj-HC) : (2006) 284 ITR 0325 : (2006) 204 CTR 0423 : (2006) 155 TAXMAN 0502Nirman Textile Mills (P) Ltd. v. Asstt. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT