large extent, on the English decisions in the case of Wigmore (Inspector of Taxes) v. Thomas Summer Son & Sons ... Shri F.N. Kaka explained that in Wigmore's case (supra), Justice Rowlatt was not considering any established practice in the banking world
Wallfort Shares & Stock Brokers Ltd. & ... vs Ito on 15 July, 2005
Equivalent citations
Wallfort Shares And Stock Brokers Ltd. vs Income-Tax Officer [Alongwith I.T.A. ... on
Overseas Chinese Cuisine (India) Pvt. ... vs Assistant Commissioner Of Income-Tax on 1 January, 1996
Smc Share Brokers Ltd. vs Deputy Commissioner Of Income Tax on 27 January, 2006
Equivalent
M/S. Mangatram Arora Finance Ltd., ... vs Dcit Cent. Cir. - 43, Mumbai on 15 March
negative, can be gathered from the case of Wigmore v. Thomas Summerson & Sons [1925] 9 Tax Case
M/S Goyal Developers, Indore vs The Acit Central-1,Indore, Indore on 17 January
The Delhi Public School Society vs Cst, New Delhi on 19 July, 2013
CUSTOMS EXCISE
Alapati Hymavathi & Ors. - (1996) 9 SCC 388]. Further as stated
in Wigmore on Evidence [1981, Vol-9, para 2461], when contrive
and camouflage
