Case Laws Analysis Relied Pal & Pal Electromechanical (P) Ltd. v. CIT 2009 TaxPub(DT) 1121 (Agra-Trib) Relied CIT v. Mahendra Kumar Bansal 2008 TaxPub(DT) 0834 (All-HC) Distinguished CIT v. Vali Brothers 2006 TaxPub(DT) 0474 (All-HC) Relied Sigma Search Lights Ltd. v. Income Tax Officer 2004 TaxPub(DT) 0695 (Kol-Trib) Relied CIT v. Mehrotra Brothers 2004 TaxPub(DT) 0443 (MP-HC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Distinguished CIT v. P.K. Narayanan 2000 TaxPub(DT) 0922 (Ker-HC) Distinguished Duggal & Co. v. CIT 1996 TaxPub(DT) 0122 (Del-HC) Distinguished CIT v. Emery Stone Manufacturing Co. 1995 TaxPub(DT) 0457 (Raj-HC) Relied CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) Distinguished CIT v. Belal Nisa 1988 TaxPub(DT) 1051 (Pat-HC) Distinguished CIT v. Smt. Kaushalaya Devi 1988 TaxPub(DT) 1050 (Pat-HC) Relied CIT v. Ratlam Coal Ash Co. 1988 TaxPub(DT) 0529 (MP-HC) Distinguished Trilok Chandra Seth (HUF) v. Commissioner of Wealth Tax & Anr.564 1987 TaxPub(DT) 0888 (All-HC) Distinguished CIT v. Pushpa Devi 1987 TaxPub(DT) 0609 (Pat-HC) Distinguished Additional CIT v. Mukur Corporation 1978 TaxPub(DT) 0300 (Guj-HC) Distinguished Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) Distinguished Rampyari Devi Saraogi v. CIT 1968 TaxPub(DT) 0135 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0444 (Agra-Trib) : (2010) 035 (II) ITCL 0392 : (2010) 035 SOT 0356 SUBSCRIBE FOR FULL CONTENT