Case Laws Analysis Relied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Concurred with on Commissioner of Wealth Tax v. K.S. Ranganatha Mudaliar & Ors. 1984 TaxPub(DT) 0322 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1085 (Guj-HC) : (2004) 266 ITR 0113 : (2003) 185 CTR 0497CIT v. D.P. Karai INCOME TAX SUBSCRIBE FOR FULL CONTENT