Case Laws Analysis Dissented CIT v. George Maijo 2001 TaxPub(DT) 0087 (Mad-HC) Impliedly overruled CIT v. Relish Foods 1999 TaxPub(DT) 1216 (SC) Approved CIT v. Bharath Sea Foods 1999 TaxPub(DT) 1120 (Ker-HC) Dissented CIT v. Sterling Foods (Goa) 1995 TaxPub(DT) 0774 (Bom-HC) Dissented on CIT v. Sterling Foods (Goa) 1995 TaxPub(DT) 0774 (Bom-HC) Relied CIT v. Orient Marine Products Pvt. Ltd. 1995 TaxPub(DT) 0517 (Mad-HC) Relied CIT v. Baraka Overseas Traders 1993 TaxPub(DT) 0780 (Karn-HC) Followed CIT v. Poyilakkada Fisheries Pvt. Ltd. 1992 TaxPub(DT) 0181 (Ker-HC) Followed CIT v. Poyilakada Fisheries (P) Ltd. 1992 TaxPub(DT) 0066 (Ker-HC) Applied CIT v. Relish Foods 1989 TaxPub(DT) 1062 (Ker-HC) Followed CIT v. Elite Sea Foods 1989 TaxPub(DT) 1040 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 98 of 19811987 TaxPub(DT) 1374 (Ker-HC) : (1987) 166 ITR 0624 : (1987) 034 TAXMAN 0052Commissioner of Income-Tax v. Marwell Sea Foods SUBSCRIBE FOR FULL CONTENT