Case Laws Analysis Affirmed Deputy CIT v. Pala Marketing Co-Operative Society Ltd. & Anr. 2000 TaxPub(DT) 1290 (Ker-HC) Applied on East India Hotels Ltd. v. Deputy CIT & Ors. 1993 TaxPub(DT) 0343 (Cal-HC) Applied on Indian Oil Corporation v. Income Tax Officer & Ors. 1986 TaxPub(DT) 1551 (SC) Distinguished on Indo-Aden Salt Mfg. & Trading Co. (P) Ltd. v. CIT 1986 TaxPub(DT) 1402 (SC) Distinguished on Renusagar Power Company Ltd. v. Income Tax Officer & Anr. 1979 TaxPub(DT) 0679 (All-HC) Applied on Nawn Estates (P) Ltd. v. CIT 1977 TaxPub(DT) 0683 (SC) Applied on Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Applied on Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) Applied on CIT v. Burlop Dealers Ltd. 1971 TaxPub(DT) 0313 (SC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersO.P. No. 13014 of 19981999 TaxPub(DT) 0933 (Ker-HC) : (1999) 236 ITR 0604 : (1999) 151 CTR 0663 : (2000) 111 TAXMAN 0049Pala Marketing Co-Operative Society Ltd. v. State of Kerala & Anr. SUBSCRIBE FOR FULL CONTENT
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