Case Laws Analysis Relied on Smt. Kiran Devi v. Asstt. CIT 2009 TaxPub(DT) 1969 (Del-Trib) Followed Naranbhai Virabhai & Co. v. CIT 1993 TaxPub(DT) 0777 (Guj-HC) Relied CIT v. Shri Rajeshwar Singh 1986 TaxPub(DT) 0973 (P&H-HC) Followed CIT v. Nathulal Agarwala & Sons 1985 TaxPub(DT) 1121 (Pat-HC) Followed Kantilal Manilal v. CIT 1981 TaxPub(DT) 0636 (Guj-HC) Relied on Hajee K. Assainar v. CIT 1971 TaxPub(DT) 0211 (Ker-HC) Relied on Saeed Ahmad v. Inspecting Assistant CIT 1971 TaxPub(DT) 0089 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 93 of 19751980 TaxPub(DT) 0378 (Guj-HC) : (1980) 122 ITR 0341 : (1978) 007 CTR 0181Commissioner of Income Tax, Gujarat-IV v. Drapco Electric Corporation SUBSCRIBE FOR FULL CONTENT