|
India Cements Ltd v CIT
|
60 ITR 52
|
|
|
|
|
|
 21 
|
|
Challapalli Sugar Ltd v Commissioner of Income Tax, AP
|
(1975) 98 ITR 167
|
|
|
circa 1975
|
|
|
17
|
|
Scales v George Thomson & Co Ltd
|
13 Tax Cas 83
|
|
United Kingdom
|
circa 1975
|
|
|
17
|
|
Produce Exchange Corporation Ltd v CIT
|
77 ITR 739
|
|
|
|
|
|
11
|
|
CIT v Prithvi Insurance Co
|
63 ITR 632
|
|
|
|
|
|
10
|
|
8 Page 19
|
8 Page 19
|
|
United Kingdom
|
|
|
|
8
|
|
Ram Krishna Oil Mills v Commissioner of Income Tax
|
(1958) 34 ITR 265
|
|
|
circa 1958
|
|
|
6
|
|
Standard Refinery and Distillery Ltd v Commissioner of Income-Tax (Central) Calcutta
|
79 ITR 589
|
|
|
|
|
|
5
|
|
BR Ltd v vP Gupta
|
(1978) 113 ITR 647
|
|
|
circa 1978
|
|
|
4
|
|
CIT v Modi Industries Ltd
|
200 ITR 341
|
|
|
|
|
|
4
|
|
A-D] Satabganj Sugar Mills Ltd v Commissioner of Income Tax, Central, Calcutta
|
41 ITR 272
|
|
|
|
|
|
4
|
|
Commissioner of Income Tax, Gujarat II v Alembic Glass Industries Ltd
|
(1976) 103 ITR 715
|
|
|
circa 1976
|
|
|
3
|
|
Shree Ramesh Cotton Mills Ltd v Commissioner of Income-tax
|
64 ITR 317
|
|
|
circa 1976
|
|
|
3
|
|
L M Chhabda & Sons v CIT
|
(1967) 65 ITR 638
|
|
|
circa 1967
|
|
|
2
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