Cloth Traders (P.) Ltd. v. Addl. Commissioner of Income-Tax, Gujarat-I

Commissioner of Income-Tax v. H.K. Investment Co. P. Ltd.

H.K. Investment P. Ltd. v. Commissioner of Income-Tax, Gujarat-III

C.V. Mehta P. Ltd. v. Commissioner of Income-Tax, Gujarat-III

Distributors (Baroda) P. Ltd. v. Commission of Income-Tax, Gujarat-IV

Civil Appeals Nos. 117 and 118 of 1975