Case Laws Analysis Relied CIT v. Rao Raja Hanut Singh 2001 TaxPub(DT) 1030 (Raj-HC) Concurred with Wadhwa Ram Prop. Modern Plastic House v. CIT 1997 TaxPub(DT) 1125 (P&H-HC) Distinguished on Dilip Kumar Roy v. CIT 1974 TaxPub(DT) 0244 (Bom-HC) Distinguished on D. Yasodamma v. CIT 1968 TaxPub(DT) 0032 (AP-HC) Distinguished on Mehta Parikh & Co. v. CIT 1956 TaxPub(DT) 0171 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1986 TaxPub(DT) 0705 (P&H-HC) : (1986) 159 ITR 0973 : (1986) 052 CTR 0252 : (1986) 026 TAXMAN 0017Om Parkash v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT