Case Laws Analysis Relied on Dilip S. Dahanukar v. Samir Tekriwal, Assistant CIT 2001 TaxPub(DT) 0323 (Bom-HC) Relied on Raymond Woollen Mills Ltd. v. Income Tax Officer & Ors. 1999 TaxPub(DT) 0348 (SC) Distinguished on Indian Oil Corporation v. Income Tax Officer & Ors. 1986 TaxPub(DT) 1551 (SC) Relied on CIT v. Assam Oil Co. Ltd. 1982 TaxPub(DT) 0210 (Cal-HC) 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 Grindlays Bank Ltd. v. Income Tax Officer & Ors. 1979 TaxPub(DT) 0523 (Cal-HC) Relied on CIT v. Maneklal Harilal Spg. & Mfg. Co. Ltd. 1977 TaxPub(DT) 0422 (Guj-HC) Distinguished on Madras Auto Service v. Income Tax Officer 1975 TaxPub(DT) 0273 (Mad-HC) Distinguished on Dunlop Rubber Company Ltd. v. Income Tax Officer 1971 TaxPub(DT) 0115 (Cal-HC) Applied on Kantamani Venkata Narayana & Sons v. Additional Income Tax Officer 1967 TaxPub(DT) 0244 (SC) Distinguished on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1349 (Cal-HC) : (2003) 264 ITR 0410 : (2003) 185 CTR 0300ITO & Ors. v. Electro Steel Castings Ltd. SUBSCRIBE FOR FULL CONTENT