Courts and the Supreme Court and reference may be made to Goli Eswariah v. CGT [1970] 76 ITR 675 (SC), Alladi Kuppuswami ... Rajamani Ammal, it was submitted on behalf of the revenue that Goli Eswariah [1970] 76 ITR 675 (SC) was a case arising under the Gift
Hindu Undivided Family, (see in this respect the decisions reported as Goli Eswariah v. Cgt 76 Itr 675 (SC)(1); Cgt v. Getti Chettiar
relying on the decision of the Supreme Court in Goli Eswariah v. CGT [1976] 76 ITR 675, held that the declaration dated August
also relied heavily on the decision of the Supreme Court in Goli Eswariah v. CGT [1970] 76 ITR 675. The aforesaid decision of the Bombay
throwing into common stock or common hotchpotch was again explained in Goli Eswariah v. CGT [1970] 76 ITR 675 (SC) in the context
throwing into common stock or common hotchpotch was again explained in Goli Eswariah v. CGT [1970] 76 ITR 675 (SC) in the context
concerned, it only applies the decision of the Supreme Court in Goli Eswariah v. CGT, Andhra Pradesh in which the Supreme Court has positively ruled
