Case Laws Analysis Distinguished CIT v. Sakthi Charities 2000 TaxPub(DT) 1248 (Mad-HC) Followed CIT v. Seshasayee Paper & Boards Ltd. 2000 TaxPub(DT) 0243 (Mad-HC) Followed CIT v. South India Shipping Corporation Ltd. 1998 TaxPub(DT) 1342 (Mad-HC) Relied on Additional CIT v. Mukur Corporation 1978 TaxPub(DT) 0300 (Guj-HC) Relied on Gee Vee Enterprises v. Additional CIT & Ors. 1975 TaxPub(DT) 0267 (Del-HC) Relied on Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0485 (Mad-HC) : (1996) 220 ITR 0657 : (1996) 135 CTR 0176 : (1996) 088 TAXMAN 0526K.A. Ramaswamy Chettiar & Anr. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT