Case Laws Analysis Applied on CIT v. Swarna Bar Restaurant 2011 TaxPub(DT) 1676 (AP-HC) Followed CIT v. Rangila Ram & Ors. 2002 TaxPub(DT) 0103 (SC) Followed Brij Mohan Singh & Co. v. CIT 2001 TaxPub(DT) 0777 (SC) Distinguished Warwick Estate Syndicate v. State of Tamil Nadu 2000 TaxPub(DT) 1477 (Mad-HC) Distinguished Smt. R. Surya Kumari v. Income Tax Officer 2000 TaxPub(DT) 0687 (AP-HC) Followed CIT v. Grand Enterprises 1999 TaxPub(DT) 0339 (Ker-HC) Followed CIT v. Circar Enterprises 1998 TaxPub(DT) 1386 (AP-HC) Followed Moti Lal Chunnilal v. CIT 1998 TaxPub(DT) 0991 (SC) Followed CIT v. Jagdish Chand Walia & Co. 1998 TaxPub(DT) 0876 (P&H-HC) Applied CIT v. P. Kunhiraman & Co. 1998 TaxPub(DT) 0296 (Ker-HC) Distinguished East India Hotels Ltd. v. CIT 1997 TaxPub(DT) 0879 (SC) Distinguished CIT v. B. Posetty & Co. 1997 TaxPub(DT) 0868 (SC) Followed Narayanan & Co. & Anr. v. Commissioner Income Tax 1997 TaxPub(DT) 0265 (Ker-HC) Overruled on CIT v. Nalli Venkataramana & Ors. 1984 TaxPub(DT) 0547 (AP-HC) Disapproved on CIT v. Nalli Venkataramana & Ors. 1984 TaxPub(DT) 0547 (AP-HC) Impliedly approved on CIT v. Sheonarayan Harnarayan 1975 TaxPub(DT) 0028 (MP-HC) Impliedly approved on CIT v. Pagoda Hotel & Restaurant 1974 TaxPub(DT) 0007 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 1825 to 1828 of 19771996 TaxPub(DT) 0628 (SC) : (1996) 217 ITR 0746 : (1996) 130 CTR 0143 : (1996) 084 TAXMAN 0236BiharilalJaiswal ETC. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT
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