Case Laws Analysis Relied Kapoor Brothers v. Union of India & Ors. 2001 TaxPub(DT) 0665 (Pat-HC) Relied on Saurabh Kumar Pandey v. CIT 1999 TaxPub(DT) 0845 (Pat-HC) Relied on Income Tax Officer v. Purushottam Das Bangur & Anr. 1997 TaxPub(DT) 1026 (SC) Relied on Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) Distinguished on Ganga Saran & Sons (P) Ltd. v. Income Tax Officer & Ors. 1981 TaxPub(DT) 0952 (SC) Distinguished on Income Tax Officer v. Madnani Engineering Works Ltd. 1979 TaxPub(DT) 0864 (SC) Distinguished on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCWJC No. 1893 of 19991999 TaxPub(DT) 1414 (Pat-HC) : (1999) 240 ITR 0728 : (2000) 162 CTR 0232UshaBeltron Ltd. & Anr. v. Joint Commissioner of Income Tax & Ors. SUBSCRIBE FOR FULL CONTENT
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