Case Laws Analysis Distinguished on ITO v. Naveen Kumar Agarwal 2008 TaxPub(DT) 2160 (Del-Trib) Distinguished CIT v. Ashok Textiles (P) Ltd. 1985 TaxPub(DT) 0623 (Ker-HC) Applied CIT v. Madhavnagar Cotton Mills Ltd. 1976 TaxPub(DT) 0268 (Bom-HC) Applied on CIT v. Greaves Cotton & Co. Ltd. 1968 TaxPub(DT) 0138 (SC) Applied on Kale Khan Mohammad Hanif v. CIT 1963 TaxPub(DT) 0420 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 95 of 19631971 TaxPub(DT) 0124 (Bom-HC) : (1971) 081 ITR 0460Commissioner of Income-Tax, Bombay City II v. Deviprasad Khandelwal and Co. Ltd.Income-tax Reference No. 95 of 1963, SUBSCRIBE FOR FULL CONTENT