Case Laws Analysis Applied on CIT v. Shriram Ownership Trust 2020 TaxPub(DT) 5498 (Mad-HC) Relied on General Electric Company & Anr. v. Deputy Director of IT & Ors. 2011 TaxPub(DT) 2096 (Del-HC) Relied CIT v. L. Muthukrishnan L. Kuppuswamy (Trust) 2003 TaxPub(DT) 0484 (Mad-HC) Relied CIT v. Smt. Kamalini Khatau 1994 TaxPub(DT) 1178 (SC) Relied Jyotendrasinhji v. S.I. Tripathi & Ors. 1993 TaxPub(DT) 1331 (SC) Relied CIT v. Fertilisers & Chemicals (Travancore) Ltd. 1987 TaxPub(DT) 1267 (Ker-HC) Followed CIT v. Karelal Kundanlal Trust 1984 TaxPub(DT) 0648 (MP-HC) Relied Haji Abdul Hamid v. CIT 1980 TaxPub(DT) 0478 (All-HC) Relied Mrs. Hafeezunnisa Begum & Anr. v. Additional CIT 1979 TaxPub(DT) 0470 (AP-HC) Followed V.D.M. Rm. M. Rm. Muthiah Chettiar v. CIT 1969 TaxPub(DT) 0328 (SC) Affirmed on C.R. Nagappa v. CIT 1968 TaxPub(DT) 0062 (Mys-HC) Approved on CIT v. Balwantrai Jethalal Vaidya & Ors. 1958 TaxPub(DT) 0146 (Bom-HC) Overruled on Saifudin Alimohamed & Anr. v. CIT 1954 TaxPub(DT) 0029 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1969 TaxPub(DT) 0177 (SC) : (1969) 073 ITR 0626C. R. Nagappa v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT