Alukkas Jewellery vs Commissioner Of Income-Tax on 29 September, 1988
The principles have been crystallised in a better form in the light of the experience of other courts and of this court, as is reflected from the decision in Alukkas' case [1989] 176 ITR 198 (Ker), referred to above and the case law alluded to in that decision, I am, therefore, not tempted to review the judgment in Alukkas' case [ 1989] 176 ITR 198 (Ker).