Case Laws Analysis Approved Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed on Additional CIT v. Mukur Corporation 1978 TaxPub(DT) 0300 (Guj-HC) Relied on Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) Relied on Dawjee Dadabhoy & Co. v. S.P. Jain & Anr. 1957 TaxPub(DT) 0061 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 270 of 19821995 TaxPub(DT) 0618 (Guj-HC) : (1995) 215 ITR 0081 : (1995) 127 CTR 0333 : (1995) 079 TAXMAN 0184Commissioner of Income Tax v. Smt. Minalben S. Parikh SUBSCRIBE FOR FULL CONTENT