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Commissioner Of Income-Tax, Andhra ... vs Sirpur Paper Mills Ltd. on 19 January, 1978

He also followed the decision of Hon'ble jurisdictional High Court in the case of CIT vs. Sirpur Paper Mills Ltd., 334 ITR 656 and CIT-II vs. Inventa Chemicals ITA.No.186 of 2013. Revenue has preferred appeal only on the advances written off stating that advances are not petty whereas, that was major amount ranging upto Rs. 6 lakhs in the case of single party.
Supreme Court of India Cites 5 - Cited by 69 - P N Bhagwati - Full Document

Commissioner Of Income Tax vs Industrial Solventa & Chemicals Pvt. ... on 8 July, 1977

He also followed the decision of Hon'ble jurisdictional High Court in the case of CIT vs. Sirpur Paper Mills Ltd., 334 ITR 656 and CIT-II vs. Inventa Chemicals ITA.No.186 of 2013. Revenue has preferred appeal only on the advances written off stating that advances are not petty whereas, that was major amount ranging upto Rs. 6 lakhs in the case of single party.
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