Case Laws Analysis Applied on Maneklal Vallabhdas Parikh & Sons v. CIT 1969 TaxPub(DT) 0015 (Guj-HC) Applied on Karimtharuvi Tea Estate Ltd. v. State of Kerala 1966 TaxPub(DT) 0296 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1990 TaxPub(DT) 0926 (Pat-HC) : (1990) 185 ITR 0307 : (1990) 083 CTR 0132 SUBSCRIBE FOR FULL CONTENT