Case Laws Analysis Applied Aroni Commercials Ltd. v. Dy. CIT & Anr. 2014 TaxPub(DT) 1649 (Bom-HC) Followed Bangalore Club v. CIT & Anr. 2013 TaxPub(DT) 0434 (SC) Applied CIT v. Gopal Purohit 2010 TaxPub(DT) 1272 (Bom-HC) Distinguished Canara Bank Golden Jubilee Staff Welfare Fund v. Dy. CIT 2009 TaxPub(DT) 0695 (Karn-HC) Distinguished Secunderabad Club v. Income Tax Officer 2005 TaxPub(DT) 1698 (Hyd-Trib) Applied Dhansiram Agarwalla v. CIT 1996 TaxPub(DT) 0193 (Gau-HC) Followed CIT v. Rai Bahadur Hardutroy Motilal Chamaria 1967 TaxPub(DT) 0347 (SC) Distinguished CIT v. Shapoorji Pallonji Mistry 1962 TaxPub(DT) 0283 (SC) Applied H.A. Shah & Co. v. CIT & Excess Profits Tax 1956 TaxPub(DT) 0051 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 3604 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT