Case Laws Analysis Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) Followed Rampyari Devi Saraogi v. CIT 1968 TaxPub(DT) 0135 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 3344 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT