Case Laws Analysis Impliedly approved R.M. Arunachalam Etc. v. CIT 1997 TaxPub(DT) 1307 (SC) Relied K.V. Idiculla v. CIT 1995 TaxPub(DT) 0778 (Ker-HC) Dissented CIT v. Daksha Ramanlal 1992 TaxPub(DT) 1164 (Guj-HC) Dissented on CIT v. Daksha Ramanlal 1992 TaxPub(DT) 1164 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Case No. 118 of 19751979 TaxPub(DT) 0903 (Mad-HC) : (1979) 119 ITR 0837 : (1979) 013 CTR 0006 : (1980) 003 TAXMAN 0155Commissioner of Income-Tax, Tamil Nadu-V v. V. Indira SUBSCRIBE FOR FULL CONTENT