Muthukrishna Reddiar vs Commissioner Of Income-Tax on 28 July, 1972
Our attention has been drawn to the further decision of
the Kerala High Court in Muthukrishna Reddier v.
Commissioner of Income Tax, Kerala and the decisions of the
Allahabad High Court in Raj Kumar Shrawan Kumar v. Central
Board of Direct Taxes & Anr and Elgin Mills Co. Ltd. v.
Income Tax officer, Companies Circle, "A" Ward, Kanpur.