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This landmark judgment in Commissioner of Income-Tax, Bombay v. M/s. Amritlal Bhogilal & Co. ([1958] S.C.R. 714) pivots on the scope of Section 33B(1) of

The Supreme Court in M. K. Venkatachalam, I.T.O. and Another v. Bombay Dyeing and Mfg. Co. Ltd. ([1958] S.C.R. 703) adjudicated upon the ambit of

The Supreme Court of India in M/s Dalmia Dadri Cement Co. Ltd. v. Commissioner of Income-Tax ([1959] SCR 729) dealt with the critical issue concerning