Case Laws Analysis Applied Mansukhlal Nanjibhai Patel v. Deputy CIT 2001 TaxPub(DT) 1345 (Guj-HC) Relied Banyan & Berry v. CIT 1996 TaxPub(DT) 0767 (Guj-HC) Followed Smt. Dayabai v. CIT 1985 TaxPub(DT) 1044 (MP-HC) Distinguished Ambaji Traders (P) Ltd. v. Income Tax Officer 1976 TaxPub(DT) 0344 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1967 TaxPub(DT) 0234 (All-HC) : (1967) 064 ITR 0428Smt. Hemlata Agrawal v. Commissioner of Income-Tax U. P.Income-tax Reference No. 151 of 1963 SUBSCRIBE FOR FULL CONTENT