Commissioner of Income-Tax, Madras v. 1. Sri Meenakshi Mills Ltd.; 2. Sri Rajendra Mills Ltd.; & 3. Sri Saroja Mills Ltd.

Civil Appeals Nos. 1084 to 1097 of 1965 (Appeals by special leave from the judgment and order of the Madras High Court, dated January 8, 1963, in Tax Case No. 108 of 1960)