Case Laws Analysis Followed on TMT. T.A.H. Zubaida Ummal v. ITO 2021 TaxPub(DT) 0052 (Mad-HC) Followed on Thiru M.O.H. Farook (Deceased) v. Asstt. CIT 2021 TaxPub(DT) 0046 (Mad-HC) Followed on N. Rajarajan v. Asstt. CIT 2020 TaxPub(DT) 4051 (Mad-HC) Distinguished on Devendra Kumar Shroff v. ITO 2020 TaxPub(DT) 1757 (Kol-Trib) Followed on TMT. D. Zeenath v. ITO 2019 TaxPub(DT) 2284 (Mad-HC) Applied on Prahlad Das Mittal v. ITO 2016 TaxPub(DT) 2669 (Del-Trib) Distinguished Gopee Nath Paul & Sons & Anr. v. Deputy CIT 2005 TaxPub(DT) 1393 (Cal-HC) Relied CIT v. N.M.A. Mohammed Haniffa 2001 TaxPub(DT) 0217 (Mad-HC) Followed CIT v. S.R.V. Press & Publications (P) Ltd. 2000 TaxPub(DT) 0903 (Ker-HC) Relied CIT v. Sas Hotel (P) Ltd. 2000 TaxPub(DT) 0399 (Mad-HC) Followed CIT v. N. Vajrapani Naidu 2000 TaxPub(DT) 0384 (Mad-HC) Applied Bafna Charitable Trust v. CIT 1998 TaxPub(DT) 0843 (Bom-HC) Distinguished V.S.M.R. Jagadishchandran (Decd) By Lrs v. CIT 1997 TaxPub(DT) 1309 (SC) Disapproved on K.V. Idiculla v. CIT 1995 TaxPub(DT) 0778 (Ker-HC) Disapproved on Salay Mohamad Ibrahim Sait v. Income Tax Officer & Ors. 1994 TaxPub(DT) 1189 (Ker-HC) Approved on CIT v. Daksha Ramanlal 1992 TaxPub(DT) 1164 (Guj-HC) Affirmed on Smt. S. Valliammai & Anr. v. CIT 1981 TaxPub(DT) 0846 (Mad-HC) Impliedly approved on CIT v. V. Indira 1979 TaxPub(DT) 0903 (Mad-HC) Overruled on Ambat Echukutty Menon v. CIT 1978 TaxPub(DT) 0551 (Ker-HC) Disapproved on Ambat Echukutty Menon v. CIT 1978 TaxPub(DT) 0551 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 1307 (SC) : (1997) 227 ITR 0222 : (1997) 141 CTR 0348 : (1997) 093 TAXMAN 0423Rm. Arunachalam v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT