Tulsiram Sanganeria And Anr. vs Smt. Anni Bai And Ors. on 22 December, 1961
The Supreme Court cases reported in AIR 1953 SC 516, Kshetra Mohan v. Commr. of Excess Profits Tax, West Bengal, and (S) AIR 1956 SC 374, Bhagat Ram v. Commr. of Excess Profits, Nagpur, being cases under the Excess Profits Tax Act, their Lordships of the Supreme Court were mainly concerned as to what was the chargeable accounting period.