Case Laws Analysis Applied on A.L.A. Firm v. CIT 1991 TaxPub(DT) 1170 (SC) Applied on Indo-Aden Salt Mfg. & Trading Co. (P) Ltd. v. CIT 1986 TaxPub(DT) 1402 (SC) Applied on CIT v. Smt. P.K. Kochammu Amma Peroke 1980 TaxPub(DT) 1131 (SC) Distinguished on S. Narayanappa & Ors. v. CIT 1967 TaxPub(DT) 0198 (SC) Held no longer good law on D.R. Dhanwate v. CIT 1961 TaxPub(DT) 0230 (Bom-HC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petn. No. 1544 of 19841994 TaxPub(DT) 0102 (Bom-HC) : (1994) 207 ITR 0929 : (1994) 077 TAXMAN 0117Raymond Woollen Mills Ltd. v. ITO SUBSCRIBE FOR FULL CONTENT
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