Brahma Bazaz Inns (P) Ltd. vs Joint Commissioner Of Income Tax on 20 April, 2001
(2) CIT v. Chembara Peak Estates Ltd. (2990) 183 ITR
471 (Ker); and
(3) Royal Calcutta Turf Club vs. Dy. CIT (2001) 71 TTJ (Cal) 269 : (2001) 76 ITD
237 (Cal).