Case Laws Analysis Relied CIT v. Rao Raja Hanut Singh 2001 TaxPub(DT) 1030 (Raj-HC) Followed on CIT v. Daulatram Rawatmull 1964 TaxPub(DT) 0310 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1978 TaxPub(DT) 0386 (Del-HC) : (1978) 113 ITR 0522 : (1977) 006 CTR 0001R. Dalmia v. Commissioner of Income-Tax (Central), New Delhi SUBSCRIBE FOR FULL CONTENT