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HELD:(1) In Indian Aluminum Co Ltd v CIT West Bengal     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Mysore v West Coast Papers Mills Ltd & Anr	[1974] INSC 187; 1975 3 SCC 448; 1975 2 SCR 127; AIR 1975 SC 5	Supreme Court of India	India	24 Sep 1974	LIIofIndia		1
Commissioner of Income Tax v M/S JK Synthetics Ltd - Itr 14/1993	[2011] INDLHC 2634	High Court of Delhi	India	19 May 2011	LIIofIndia
Mitsui Steamship Co Ltd v Cit West Bengal, II Calcutta	[1975] INSC 24; 1975 1 SCC 394; 1975 3 SCR 467; AIR 1975 SC 657	Supreme Court of India	India	7 Feb 1975	LIIofIndia
Challapalli Sugar Ltd v the Commissioner of Income Tax, Ap Hyderabad	[1974] INSC 220; 1975 3 SCC 572; 1975 2 SCR 538; AIR 1975 SC 97	Supreme Court of India	India	31 Oct 1974	LIIofIndia
Dehra Dun Tea Co Ltd & Anr v Commissioner of Income Tax, Up , Lucknow	[1972] INSC 300; 1973 4 SCC 126; 1973 3 SCR 83; AIR 1973 SC 1344	Supreme Court of India	India	12 Dec 1972	LIIofIndia