Case Laws Analysis Relied on K.H. Traders v. CIT & Ors. 2013 TaxPub(DT) 0736 (Ker-HC) Followed on CIT v. Five Star Marine Exports (P) Ltd. 2010 TaxPub(DT) 0478 (Mad-HC) Applied Shatrushailya Digvijaysingh Jadeja v. CIT 2003 TaxPub(DT) 0523 (Guj-HC) Applied Manmala Exhibitors v. M.C. Joshi & Ors. 2002 TaxPub(DT) 1036 (Bom-HC) Relied Rajpal & Co. v. CIT 2001 TaxPub(DT) 1046 (Del-HC) Distinguished Shah Genmal Sakal Chand & Co. v. Commissioner Income Tax 1999 TaxPub(DT) 1332 (Karn-HC) Applied Sheth Enterprises (P) Ltd. & Anr. v. Commissioner of Customs & Anr. 1999 TaxPub(DT) 1249 (Guj-HC) Applied CIT v. Nagarmal Bisheshar Lal 1991 TaxPub(DT) 0648 (All-HC) Followed B.J. Bhambhani v. CIT 1991 TaxPub(DT) 0533 (Ori-HC) Applied CIT v. Smt. Nanhibai Jaiswal 1988 TaxPub(DT) 0690 (MP-HC) Followed CIT v. Kalipada Ghose 1987 TaxPub(DT) 0832 (Ori-HC) Distinguished Commissioner of Wealth Tax v. Sheo Kumar Dalmia 1986 TaxPub(DT) 0468 (Pat-HC) Applied Assistant CIT v. Chaturbhuj Radhakishan 1985 TaxPub(DT) 0616 (Raj-HC) Applied CIT v. Beri Chemical Industries 1980 TaxPub(DT) 0715 (P&H-HC) Relied S.B. Jain, Income Tax Officer v. Mahendra 1972 TaxPub(DT) 0295 (SC) Applied Gopi Lal v. CIT 1967 TaxPub(DT) 0217 (Punj-HC) Relied Mercantile Tobacco Corporation v. CIT 1965 TaxPub(DT) 0124 (AP-HC) Distinguished Gangadhar Baijnath v. CIT 1965 TaxPub(DT) 0110 (All-HC) Relied Kooka Sidhwa & Co. v. CIT 1964 TaxPub(DT) 0115 (Cal-HC) Followed Mau Calendering Co. v. CIT 1963 TaxPub(DT) 0172 (All-HC) Followed Moti Lal Padampat Sugar Mills Co. Private Ltd. v. CIT 1962 TaxPub(DT) 0309 (All-HC) Applied Santosh Kumar v. CIT 1962 TaxPub(DT) 0052 (All-HC) Followed R. Renganayaki Ammal v. CIT 1960 TaxPub(DT) 0083 (Mad-HC) Followed CIT v. Mukandilal Harbanslal 1957 TaxPub(DT) 0079 (All-HC) Approved on General Agencies (India) Ltd. v. CIT 1956 TaxPub(DT) 0006 (Punj-HC) Overruled on Mahabir Prasad Niranjanlal v. CIT 1955 TaxPub(DT) 0091 (All-HC) Approved on Gour Mohan Mullick v. Commissioner of Agricultural Income Tax 1952 TaxPub(DT) 0108 (Cal-HC) Approved on CIT v. Shahzadi Begum & Ors. 1952 TaxPub(DT) 0045 (Mad-HC) Overruled on K.K. Porbunderwalla v. CIT 1952 TaxPub(DT) 0031 (Bom-HC) Disapproved on Dewan Chand v. CIT 1951 TaxPub(DT) 0053 (Punj-HC) Overruled on Dewan Chand v. CIT 1951 TaxPub(DT) 0053 (Punj-HC) Overruled on Municipal Board, Agra v. CIT 1951 TaxPub(DT) 0042 (All-HC) Overruled on CIT v. Mysore Iron & Steel Works 1949 TaxPub(DT) 0043 (Bom-HC) Disapproved on CIT v. Mysore Iron & Steel Works 1949 TaxPub(DT) 0043 (Bom-HC) Approved on Maharani Gyan Manjari Kuari, Dowager Maharani of Hathwa v. CIT 1944 TaxPub(DT) 0012 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1956 TaxPub(DT) 0129 (SC) : (1956) 029 ITR 0607Mela Ram & Sons v. Commissioner of Income-Tax, Punjab.Civil Appeal No. 17 of 1954 SUBSCRIBE FOR FULL CONTENT