Babu Ram Chandra Bhan [1969] 74 ITR 143 (All.).
8. Rasipuram Union Motor Service Ltd v. CIT [1958] 30 ITR 687 (Mad.).
9. Dinabandhu Sahu ... also on Section 67A of the Income-tax Act, 1922. In Rasipuram Union Motor Service Ltd 's case (supra) the provisions of Rule