Case Laws Analysis Distinguished on Situ Shastri v. Asst. CIT 2012 TaxPub(DT) 3340 (Mum-Trib) Applied Ashok Pal Daga v. CIT 1996 TaxPub(DT) 0812 (MP-HC) Followed CIT v. Bharat Petroleum Corporation Ltd. 1993 TaxPub(DT) 0132 (Cal-HC) Concurred with CIT v. B.P. Sikaria 1992 TaxPub(DT) 0949 (Gau-HC) Relied Sarogi Credit Corporation v. CIT 1976 TaxPub(DT) 0330 (Pat-HC) Explained A.D. Jayaveerapandia Nadar v. CIT 1964 TaxPub(DT) 0242 (Mad-HC) Followed on M.M.A.K. Mohideen Thamby & Co. v. CIT 1959 TaxPub(DT) 0133 (AP-HC) Followed on P.V. Raghava Reddi & Anr. v. CIT 1956 TaxPub(DT) 0132 (AP-HC) Dissented on Radhakrishna Behari Lal v. CIT 1954 TaxPub(DT) 0066 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 21 of 19611963 TaxPub(DT) 0279 (Bom-HC) : (1963) 049 ITR 0723Orient trading Co. Ltd. v. Commissioner of Income-Tax (Central) Calcutta. SUBSCRIBE FOR FULL CONTENT
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