Case Laws Analysis Distinguished on Indian Oil Corporation v. Income Tax Officer & Ors. 1986 TaxPub(DT) 1551 (SC) Distinguished on CIT v. Mangilal Dhanraj 1985 TaxPub(DT) 0658 (Bom-HC) Distinguished on Gemini Leather Stores v. Income Tax Officer & Ors. 1975 TaxPub(DT) 0335 (SC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petn. No. 243 of 20012002 TaxPub(DT) 1234 (Bom-HC) : (2002) 257 ITR 0663 : (2003) 179 CTR 0124 : (2003) 132 TAXMAN 0217Citibank N.A. v. S.K. Ojha & Ors. SUBSCRIBE FOR FULL CONTENT