Case Laws Analysis Followed Commissioner of Wealth Tax v. Surrya Kumar Sharma 1996 TaxPub(DT) 0108 (Gau-HC) Followed on Commissioner of Wealth Tax v. Tarachand Agarwalla 1989 TaxPub(DT) 1241 (Gau-HC) Relied on CIT v. R.M. Chidambaram Pillai 1977 TaxPub(DT) 0731 (SC) Dissented Purushothamdas Gocooldas & Ors. v. Commissioner of Wealth Tax 1976 TaxPub(DT) 0469 (Mad-HC) Dissented on Purushothamdas Gocooldas & Ors. v. Commissioner of Wealth Tax 1976 TaxPub(DT) 0469 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1995 TaxPub(DT) 0321 (Gau-HC) : (1995) 211 ITR 0057 : (1995) 124 CTR 0327 : (1994) 075 TAXMAN 0630CWT v. ParsuramChouthmal (HUF) SUBSCRIBE FOR FULL CONTENT