Case Laws Analysis REFERRED United Construction Contractors v. CIT 1994 TaxPub(DT) 1079 (Ker-HC) REFERRED CIT v. Govinda Choudhury & Sons 1993 TaxPub(DT) 0419 (SC) REFERRED CIT v. Scindia Workshop Ltd. 1979 TaxPub(DT) 0897 (Bom-HC) REFERRED Seth Banarsi Das Gupta v. CIT 1971 TaxPub(DT) 0209 (All-HC) REFERRED CIT v. Panbari Tea Co. Ltd. 1965 TaxPub(DT) 0315 (SC) REFERRED CIT v. Rai Bahadur Jairam Valji & Ors. 1959 TaxPub(DT) 0085 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7146 (Mum-Trib) : (2019) 174 ITD 0008 : (2018) 196 TTJ 0801 SUBSCRIBE FOR FULL CONTENT