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Reliance was also placed on the decision of Hon'ble Allahabad High Court in the case of Makhbu Lal Ayodhya Prasad v. CIT [1979] 120 ITR 346.

Income Tax Appellate Tribunal - Amritsar Cites 17 - Cited by 1 - Full Document

Reliance was also placed on the decision of Hon'ble Allahabad High Court in the case of Makhbu Lal Ayodhya Prasad v. CIT (1979) 120 ITR 346 (All-HC).

Income Tax Appellate Tribunal - Amritsar Cites 18 - Cited by 0 - Full Document

13. This decision has been followed by the same High Court in Makhbu Lal Ayodhya Prasad v. CIT [1979] 120 ITR 346 and by the Madhya Pradesh High Court in Ganesh Rice Mitts v. CIT [1981] 132 ITR 257.

Kerala High Court Cites 20 - Cited by 0 - V B Eradi - Full Document

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