Case Laws Analysis Held not good law CIT v. Roshanbabu Mohammed Hussein Merchant 2005 TaxPub(DT) 1285 (Bom-HC) Held not good law Deputy CIT & Ors. v. Naginimara Veneer & Saw Mills (P) Ltd. 2000 TaxPub(DT) 1021 (Gau-HC) Held not good law CIT v. S.R.V. Press & Publications (P) Ltd. 2000 TaxPub(DT) 0903 (Ker-HC) Followed CIT v. Mrs. Thressiamma Abraham 1997 TaxPub(DT) 0955 (Ker-HC) Distinguished on Salay Mohamad Ibrahim Sait v. Income Tax Officer & Ors. 1994 TaxPub(DT) 1189 (Ker-HC) Distinguished on Ambat Echukutty Menon v. CIT 1978 TaxPub(DT) 0551 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 0739 (Ker-HC) : (1997) 227 ITR 0802 : (1997) 140 CTR 0541CIT v. Thressiamma Abraham, Smt. SUBSCRIBE FOR FULL CONTENT