Case Laws Analysis Relied on Strides Shasun Ltd. v. Dy. CIT 2020 TaxPub(DT) 5515 (Mum-Trib) Followed CIT v. Orient Paper Industries Ltd. 1994 TaxPub(DT) 0338 (Cal-HC) Followed on Devidas Vithaldas & Co. v. CIT 1972 TaxPub(DT) 0394 (SC) Overruled on CIT v. Chunilal Prabhudas & Co. 1970 TaxPub(DT) 0199 (Cal-HC) Held no longer good law on CIT v. Chunilal Prabhudas & Co. 1970 TaxPub(DT) 0199 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1979 TaxPub(DT) 0750 (Cal-HC) : (1979) 117 ITR 0838V.R. Sonti v. Commissioner of Income-Tax, West Bengal-VIII SUBSCRIBE FOR FULL CONTENT