Case Laws Analysis Distinguished on Jamnaprasad Kanhaiyalal v. CIT 1981 TaxPub(DT) 0959 (SC) Distinguished on Prakash Textile Agency v. CIT 1980 TaxPub(DT) 0435 (Cal-HC) Distinguished on Bharati (P) Ltd. v. CIT 1978 TaxPub(DT) 0581 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Case No. 17 of 19731985 TaxPub(DT) 0208 (Pat-HC) : (1985) 151 ITR 0150 : (1984) 040 CTR 0015 : (1984) 017 TAXMAN 0019Additional Commissioner of Income Tax, Bihar v. Hanuman Agarwal SUBSCRIBE FOR FULL CONTENT
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