Case Laws Analysis Applied on Sangam Tower v. ITO 2010 TaxPub(DT) 0445 (Jp-Trib) Explained on Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Set aside on Sardar Harvinder Singh Sehgal & Ors. v. Assistant CIT & Ors. 1997 TaxPub(DT) 1252 (Gau-HC) Distinguished on Income Tax Officer v. Ch. Atchaiah 1996 TaxPub(DT) 0726 (SC) Applied on G. Murugesan & Bros. v. CIT 1973 TaxPub(DT) 0428 (SC) Relied on CIT v. Murlidhar Jhawar & Purna Ginning & Pressing Factory 1966 TaxPub(DT) 0316 (SC) Distinguished on Income Tax Officer v. Bachu Lal Kapoor 1966 TaxPub(DT) 0291 (SC) Applied on CIT v. Indira Balkrishna 1960 TaxPub(DT) 0163 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1866 (Gau-HC) : (2005) 001 (I) ITCL 0362 : (2004) 271 ITR 0475 : (2005) 193 CTR 0530 : (2005) 144 TAXMAN 0243Smt. Jaswant Kaur Sehgal & Ors. v. CIT & Ors. SUBSCRIBE FOR FULL CONTENT