A.L.A. Firm vs Commissioner Of Income Tax, Madras on 21 February, 1991 18. This decision and other decisions in A.L.A. Firm v. CIT [1991] 189 ITR 285 (SC) and Sakthi Trading Co. v. CIT 250 ITR 871 (SC) were ITA Nos. Supreme Court of India Cites 34 - Cited by 276 - Full Document