Dahi Laxmi Dal Factory vs Income-Tax Officer And Anr. on 16 September, 1974
14. He has supported this opinion with reference to Bhausa Ganusa Pawar & Co. v. Commissioner of Income-tax, [1966] 62 ITR 75 (Bom)., Jittanram Nirmalram v. Commissioner of Income-tax, [1953] 23 ITR 288 (Pat).