M/S. Ballimal Naval Kishore & Anr vs Commissioner Of Income Tax on 10 January, 1997
4. To arrive at the aforesaid conclusion, the CIT(A) has placed reliance
on Ballimal Naval Kishore v. CIT, (1997) 224 ITR 414 (SC),
SENAPATHY Synams Insulations (P) Ltd. v. CIT, (2001) 248 ITR 656
(Kar.)