Case Laws Analysis Followed on Spectra Shares & Scrips P. Ltd. v. CIT 2013 TaxPub(DT) 1603 (AP-HC) Relied on CIT v. Chandrika Educational Trust 1994 TaxPub(DT) 0453 (Ker-HC) Relied on CIT v. T. Veerabhadra Rao, K. Koteswara Rao & Co. 1985 TaxPub(DT) 1300 (SC) Relied on CIT v. Johilla Coalfields (P) Ltd. 1984 TaxPub(DT) 0257 (Mad-HC) Relied on CIT v. Jagadhri Electric Supply & Industrial Co. 1983 TaxPub(DT) 0318 (P&H-HC) Relied on Additional CIT v. Ganesh Das 1981 TaxPub(DT) 0307 (All-HC) Relied on CIT v. Hanumandas Himatsinhka 1971 TaxPub(DT) 0275 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 1093 (Cal-HC) : (1999) 236 ITR 0156 : (1999) 155 CTR 0353Commissioner of Income Tax v. Howrah Flour Mills Ltd.INCOME TAX SUBSCRIBE FOR FULL CONTENT