Case Laws Analysis Followed Commissioner of Wealth Tax v. A. Nageswara Rao 1998 TaxPub(DT) 1078 (AP-HC) Followed CIT v. Bhimraj Sunderlal 1996 TaxPub(DT) 0747 (MP-HC) Followed Commissioner of Wealth Tax v. A.A. Patel 1990 TaxPub(DT) 0613 (MP-HC) Followed CIT v. East Coast Marine Products (P) Ltd. & Anr. 1990 TaxPub(DT) 0253 (AP-HC) Followed Kanhiram Ramgopal v. CIT 1988 TaxPub(DT) 0379 (MP-HC) Followed CIT v. Kashiram Ramgopal 1987 TaxPub(DT) 1595 (MP-HC) Overruled on CIT v. R.S. Banwarilal 1983 TaxPub(DT) 0613 (MP-HC) Approved on CIT v. R.S. Banwarilal 1983 TaxPub(DT) 0613 (MP-HC) Approved on CIT v. Mandsaur Electric Supply Co. Ltd. 1983 TaxPub(DT) 0605 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersMisc. Civil Case No. 99 of 19801987 TaxPub(DT) 0900 (MP-HC) : (1987) 164 ITR 0197 : (1987) 059 CTR 0065 : (1987) 032 TAXMAN 0326Commissioner of Income-Tax v. K.L. Rajput SUBSCRIBE FOR FULL CONTENT