Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Distinguished Central Indian Insurance Co. Ltd. v. Income Tax Officer & Anr. 1963 TaxPub(DT) 0158 (MP-HC) Followed on In The Goods of Durga Charan Mitter (Deceased) 1959 TaxPub(DT) 0028 (Cal-HC) Applied on Shree Meenakshi Mills Ltd. & Ors. v. A.V. Visvanatha Sastri & Anr. 1954 TaxPub(DT) 0116 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 39 & 40 of 19601961 TaxPub(DT) 0251 (SC) : (1961) 043 ITR 0001Commissioner of Income-Tax, New Delhi v. Chuni Lal Moonga RamCivil Appeals Nos. 39 and 40 of 1960 SUBSCRIBE FOR FULL CONTENT