Case Laws Analysis Relied CIT v. Rajmohan Saha & Ors. 1991 TaxPub(DT) 0483 (Gau-HC) Distinguished on CIT v. Tribhuvandas G. Patel 1978 TaxPub(DT) 0639 (Bom-HC) Distinguished on Sandersons & Morgans v. Income Tax Officer & Ors. 1977 TaxPub(DT) 0742 (Cal-HC) Distinguished on United India Life Assurance Co. Ltd. v. CIT 1963 TaxPub(DT) 0412 (Mad-HC) Followed on R.C. Mitter & Sons v. CIT 1959 TaxPub(DT) 0160 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 351 of 19771981 TaxPub(DT) 0876 (Cal-HC) : (1981) 129 ITR 0426 : (1981) 021 CTR 0278 : (1981) 006 TAXMAN 0369Commissioner of Income Tax v. East India Lamp & Components SUBSCRIBE FOR FULL CONTENT
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