Case Laws Analysis Applied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied on Commissioner of Wealth Tax v. Surrendra Paul 1987 TaxPub(DT) 0987 (Cal-HC) Relied on K.M. Mammen v. Wealth Tax Officer 1983 TaxPub(DT) 0100 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 0160 (Cal-HC) : (2005) 279 ITR 0011 : (2005) 198 CTR 0634 : (2006) 152 TAXMAN 0227Ragrupati Singhania v. Wealth Tax Officer & Ors. SUBSCRIBE FOR FULL CONTENT