Case Laws Analysis Applied on Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 45 of 19812001 TaxPub(DT) 0956 (Del-HC) : (2001) 250 ITR 0365 : (2001) 169 CTR 0548 : (2001) 117 TAXMAN 0729Hanuman Trading Co. v. CIT SUBSCRIBE FOR FULL CONTENT