Case Laws Analysis Relied on Kota Jayapaul v. ITO 2021 TaxPub(DT) 0187 (Hyd-Trib) Affirmed on T.I. & M. Sales Ltd. v. CIT 1985 TaxPub(DT) 0089 (Cal-HC) Applied on CIT v. R.D. Aggarwal & Co. & Anr. 1965 TaxPub(DT) 0193 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1455 (SC) : (1987) 166 ITR 0093 : (1987) 061 CTR 0273 : (1987) 031 TAXMAN 0505Commissioner of Income-Tax, Calcutta v. T.I. and M. Sales Ltd. SUBSCRIBE FOR FULL CONTENT