Sakthi Trading Co vs Commissioner Of Income-Tax, ... on 2 August, 2001 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 5 - Cited by 42 - B Kumar - Full Document