Case Laws Analysis Relied CIT v. Rajmohan Saha & Ors. 1991 TaxPub(DT) 0483 (Gau-HC) Relied Sanjay Cotton Co. Ltd. v. CIT 1982 TaxPub(DT) 0274 (MP-HC) Distinguished G.S. Dugal & Co. (P) Ltd. v. CIT 1978 TaxPub(DT) 0367 (Bom-HC) Relied CIT v. New Life Construction Co. 1977 TaxPub(DT) 0581 (Bom-HC) Relied P.P. Kuriakose & P.P. Varghese v. CIT 1969 TaxPub(DT) 0149 (Ker-HC) Distinguished Khanjan Lal Sewak Ram v. CIT 1964 TaxPub(DT) 0271 (All-HC) Dissented Rai Bahadur Jodha Mal Ghungar Mal v. CIT 1964 TaxPub(DT) 0237 (Punj-HC) Dissented on A.S.S.R. Guruswami Chettiar v. CIT 1963 TaxPub(DT) 0198 (Mad-HC) Dissented A.S.S.R. Guruswami Chettiar v. CIT 1963 TaxPub(DT) 0198 (Mad-HC) Distinguished Chintalapati Ranga Naikulu & Anr. v. CIT 1963 TaxPub(DT) 0188 (AP-HC) Dissented Karnidan Rawatmull v. CIT 1963 TaxPub(DT) 0144 (Cal-HC) Dissented on Karnidan Rawatmull v. CIT 1963 TaxPub(DT) 0144 (Cal-HC) Explained Kylasa Sarabaiah v. CIT 1962 TaxPub(DT) 0166 (AP-HC) Concurred with St. Joseph S Provisions Stores v. CIT 1962 TaxPub(DT) 0161 (Ker-HC) Followed on CIT v. Shantilal Vrajlal & Chandulal Dayalal & Co. 1957 TaxPub(DT) 0109 (Bom-HC) Distinguished on Dulichand Laxminarayan v. CIT 1956 TaxPub(DT) 0123 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 83 of 19571958 TaxPub(DT) 0157 (Bom-HC) : (1958) 034 ITR 0351Chhotalal Devchand v. Commissioner of Income-Tax, Bombay City Ii.Income-tax Reference No. 83 of 1957 SUBSCRIBE FOR FULL CONTENT
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