The Commissioner Of ... vs The Indo Mercantile Bank, Limited(And ... on 23 February, 1959
―18. We may mention fairness to counsel that the following, among
other decisions, were cited at the bar bearing on the uses of provisos
in statutes: Commissioner of Income-tax v. Indo-Mercantile Bank Ltd.
AIR 1959 SC 713; M/s. Ram Narain Sons Ltd. v. Asst.