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BIBLIOGRAPHY
B IBLIOGRAPRY
~qoks
Administrative Reforms Commission
Alexander, S. S.
Allan, C. M.
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Accounting Principles Board Statement No. 4
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Bh0otbal1ngam, S.
Bombay Stock Exchange
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.........
Si(aas Citfg
AbdUl Kayoom v. CIT \1962) 44 ITR 68i (S.C.) - - -
Abida Kbatocm v. CIT (1973) f!f1 ITR 627 -
Absalom v. Talbot 26 IC 166.
Allen v. Farquharson B~otbers & Co. 17 'l'C 59. - .
Anglo-Persian Oil co. Ltd. v. Dale 16 TC 263
Ar1machala Mudal1ar v. Muruguntha M.udal1ar AIR (1953) S.C. 4YS
Atherton v. British Insulated and Belsby cables Ltd. 10 TC 155.
B. S. C. Footwear v. Ridgway (1971) 83 ITR 269 {H.L.).
Badridas Daga v. CIT (1958) 64 ITR 10 <s .c.) • Balaji _v. 11'0 (1961) 43 ITR 393 ~.c.) ·
.. . Bbailal Bbai Mab1j1 Bhai Patel v. I'ro, Dlxat1CD Jan. 1973. \
Bbimrj Bans1dbar V• CIT (1964) 26 ITR 18S. - . --· . . . calcutta Co. Ltd. v. CIT (1959) 37 I~ 1 (S.C.).
-· . .. ·'· .
Canara B81lk Ltd. v. CIT (1963) 47 I'm 529 • . .. ~ ·~- .. ··-
Cbarandas Haridas v. CIT (1960) 39.ITR 202 (S.C.). . . -· . . -
CIT v. Abdul Rahim .t Co. (1965) 55 I'lR 651 (S.C.). ~ . - . .
CIT v. Agarwal & Co. (1970) 77 ITR 894. . . ............... - . . .· ..
- - -CIT v. Amalgamated Development Ltd. (1967) 65 ITR 395 (S • C. ) • . .. ..
CIT v. 'Andbra Chamber of Commerce (1965) 65 Ita 722 cs .c._)_~ - _ _ . _ ___ _ .. _ Cit v ~ .Annamalai Che ttiar (1972) 86 ITR 607 (S ;C.) •
- . . .. - --·
CIT v. &ppu Cbettiar (1962)· 45 :i:m 152.
CIT v. Ashok Leyland Ltd. (1972) 86 ITR 549 (S.C.)
CIT v. Associated Cement Co. Ltd. (1974) 96 ITR 650.
CIT v. Athi Ra.machandra Chettiar (1964) 52 IT.R. 96.
CIT v. Ba1 Sh1rinbai Kooka (1962) 46 ITR 86.(S.C.)
CIT v. Bankey La1 Vaidya (1971) 79 ITB. 594 (S.C.).
CIT v. Bhopal Sugar Industries Ltd. (1970) 78 ITR 209.
CIT v. Birla Cotton Spinning and Weaving Mills Ltd. (1971) 82 ITR 166.
CIT v. Chari & Ram (1949) 17 ITR 1.
CIT v. Chunilal Prabhudas & Co. (1970) 76_~TR 566.
CIT v. Coconada Radhaswamy Bank Ltd. (1965) 57 ITR 3:>6 (S.C)
CIT v. Da1mia Investment Co. Ltd. (1964) 52! ITR 567 (S.C.).
CIT v. Date, H. T. (1971) 82 ITR 71.
CIT v. Edward Keventers Pvt. Ltd. (1972) 86 ITR 370.
CIT v. Elecon Engineering Co. Ltd. (1974) 96 ITR 672.
CIT v. ElphinstGne Spinning and weaving Mills (1960) 40 ITR 1421(S.C.
CIT v. Finlay Mills (1951) 20 ITR 475 (S.C.).
CIT v. Framji Commissariat (1967) 64 ITR 588.
CIT v. Gangadhar Banerjee & co. (1965) 57 ITa 176 (S.C.).
CIT v. Gangadhar Nathma1 (1966) ro ITR 790.
CIT v. Ganga sugar Corporation Ltd. (1973) ITR 173.
CIT v. Gold Co. Ltd. (1970) 78 ITR 16 (S.C.).
CIT v. Gold Mohore Investment Co. Ltd. (1969) 74 ITR 62 (S.C.)
CIT v. Indian Aluminium Co. Ltd. (1973) 88 ITR 257.
CIT v. Indian Bank Ltd. (1965) 56 ITR 77 (S.C.).
CIT v. Industrial Investment Trust co. Ltd. ( 1968) 67 ITR 436.
CIT v. Jadavji Narsidas & Co. (1963) 48 ITR 41 (S.C.)
CIT v. Karamchand Premchand Ltd. (1960) 40 I'm 106.
CIT v. Kothari, C. M. (1963) 49 ITR 107 (S.C.)
CIT v. Kothari, S. C. (1971) 81 ITR 794.
CIT v. Krishnaswami Mudaliar (1964) 53 ITR 122 (S.C.)
CIT v. Kumbakona.m Mutual Benefit Fund Ltd. (1964) 53 ITR 241 {S.C.)
CIT v. Madan Gopal Radhey Lal (1969) 73 ITR 652.
CIT v. Maharashtra Sugar Mills Ltd. (1971) 82 ITR 452 (s._c.)
CIT v. Maheswari Devi Jute Mills Ltd. (1965) 57 ITR 36.
CIT v. Malayalam Plantations Ltd. (1964) 53 ITR 140 (S.C.)
CIT v. Menilal Dhanji (1962) 44 ITR 876 {S.C.).
CIT v. Motor and General Stores Ltd. (1967) 66 ITR 692.
CIT v. Muthuraman Chettiar (1962) 44 ITR 710.
CIT v. Naya Sahitya (1972) 84 ITR 567.
CIT v. Neville N. Wadia (1973) 90 ITR 155.
CIT v. Phirozshaw Pallonji Mistry (1959) 36 ITR 582.
CIT v. Prabhu Dayal (1971) 82 ITR 804.
CIT v. Prem Bbai Parekh (1970) 77 ITR 27.
CIT v. Pri thvi Insurance Co. Ltd. (1967) 63 ITB. 632 (S.C.)
CIT v. Provident Investment .Co. Ltd. (1957) 32 ITR 190.
CIT v. Raj a Binoy Kumar Sahas Roy (1957) 32 IlR 466 (S.C.) .
CIT v. Ram Swarup Gupta ( 1973) 92 I '1R 495.
CIT v. Rathnam Nadar (1969) 71 ITR 433.
CIT v. Sh~w Wallace & Co. 6 I.T.C., 178.
CIT v. Shoorj 1 Vallabhdas (19S2) 46 I'rR 144 (S.C.)
CIT v. Stremann, M. K. (l~) 56 ITR 62 (S.C.).
CIT v. (T.V.) Sundaram Iyengar & Sons (P) Ltd~ (1974) 95 ITR 428. .
CIT v. Taj Mahal Hotel (1971) 82 ITR 44 (S.c.).
CI'f v. Tata Locomotive and Engineering Co. Ltd. (1966) 60 ITa 405 (S.C.).
CIT v. Texmaco (1971) 80 ITR 428.
CIT v. Vora, G. K. (1974) 96 ITR 50.
CIT v. Wad1lal Chun1J.al (1963) 47 I'm 305. . .
CIT v. Woodland Estates Ltd. (1965) 58 ITR 612. ... ~
CoDUDissicoer v. Gillette 364 US 260.
commissioner or Hindu Rel1g1ogs Endowments, Madras v. L.T. Swamiar AIR 1954 S.C. 288 • .. co•1as101ler or Taxes v. Nehanga etc. Mines Ltd. (1965) 58 ITR 241.
Cope~ v. William Flood cl Sons Ltd. 24 TC 63.
Corera Brothers v. CIT (1963) 49 ITR 188. - .. -' ~ . -
Court of Wards v. c.r.r (1960) 72 iTR 552.
GWr v. Bba.;r, G • .S. ( 1968) 68 ITR 345.
· CW'l v. Ch~mpa. Kumari_ S 1ngb (1968.) 67 I TR 561.
Delhi Flou.r Mills Ltd. v. CIT (1974) 95 I'!R 151.
Dublin COrporation· v. M. Adam 2 TC 387.
Duple Motor Bodies Ltd. v. Ostime (1961) 42 ITR 65.
Eisner v. Macomber 252 US 189 (1920). . . . -· . -
505
Freeman, Hardy cl W1U1s v. Ridgwa1 '(1970) 75 ITR 632 (B.L.). . . .......
Ganesh v. Lal Behary-Am (1936) P .c. 318.
Gillanders Arbutbno.t v. CIT (1964) 51 ITR 283.
Gotan Lime S.Yild1cate v. CIT (1966) 59 ITR 71S(S.c.). -
Gowl1 B uddanna 'Y. CIT (1966) 60 I 1R 293 (S.c.) •
He.zi Az1z and Abdul Shakoor Bros. v. CIT (1961) 41 I!R 35o <s.c.)
Hanwn.antba Bao v. CWT (1967) 65 ITR 586.
HanWDall Motor Service v. CIT (1967) 66 ITR 88.
5uo
Hanuman Sugar and Industries Ltd. v. CIT (1970) 76 I m 603.
Hosbiarpur Central Co-operative Bank v. CIT (1960) 40 ITR 421 (S.C.). ..
H. R. SQgar Factory (p) Ltd. v. CIT (UJ?O) 77 ITR 614.
Indraprastha Steel xQdustr1es Ltd. v. I.T.A.T. (1973) 88 ITR 138. .
In re , . 'rr w; tees of tbe Tribune 1939 I TR 415 (P .c • ) I. R. v. Blott 8 TC 101 (H~L.).
I. R. v Burrell 9 TC 27.
India MotOr P$.rts & Accessories (P) Ltd. v. CIT (1966) 60 ITR 531. ~- . _
.. Indian Aluemiua Co. Ltd. v. CIT (1972) 84 Ita 735.
.. . .. - '
Indian lrOD & Steel Co. Ltd. V• Clf (1943) IT.R 328 (P.O.). . . ~ -. - - ~ . . - . . ,.
Indian Molasses Co. (P) Ltd. v. CIT (1959) 37 ITR 66 (S.C.)
l~~~~' _ ~· A. v. __ C~Tr .(1968) 68 ITil 493 (S.C.).
3a~~t B~. Service ~· CIT_ Jt950) · im 13.
3obn Sm1 tb · .t scns v. Moore 12 i' .c. 266 (H .L. > • - . -
3osb1, c. K. t. v. I~, Taxation, Sept. 1972 • . .. .-... ' . .. - .. .. . ... - . . ~
J"qal Kishore Baldeo sabai v. CIT (1967) 63 1~ 238 <s.c .) • "~--·-~- ~··· ·~·~~ ~ '
. . -. .
~~~ya Jiar~~-··Sing~. v ~ CIT (1943) ITR 513 (p .C.)
Kal"naui Properties Ltd. v. CIT (l97i) 82 lm 547 (S.C.).
"
Karson Das Ranchod Das v. Cif {19?3) .sa l'ftt 1.
Kashi Parekh & Co. Ltd. v. CIT (1960) 39 lTR 706. f\
Kedarnatb J\lte Manu:factoring Co. Ltd. V• CIT (1971) 82 ITR 363 <s.c. >. Kesbav Kills Ltd. V• CIT (1953) 23 Il'R 230 (S.C.) •
. Kettlewell Bullen & Co. Ltd. v. CIT (1964) 53 ITR 261.
Kbanna, D •. D. v. CIT (1969) 72 ITR 736.
(Sir) Kikabhai Pl'emch&nd v~ CIT (1953) 24 Ifit 506 (S.C.).
MadbO Mabesb Sugar MUla Pvt. v •. CIT (1972) 92 ITR 503.
MabaluXmi Sugar Mills Ltd. v. CIT (1974) 94 ITR 692.
Mallett v. Stave}¥ Coal & Iron Co. Ltd. l3 IC 712.
MaAohar v. Bbupendra AIR {1937) cal 791. ·- - . '--
Megbraj v • Allab _Rakbla A~ (1.942) R: 48. _ . ·''
Metal Box Compaaf of Iadia Ltd. Their Workmen (196e~ 12 ITR 53 (S.C.) . ..
< r
Metropolitan Laimdry co. v. US 100 F. Supp. 803. ' ~ - . ~ ..
Minister ot National Revea• v. Anaconda American Brass Ltd. (1956) 30 I!R 84 (P.C.) •
. .. ~. . . . . . .
Mobarnrnad Adam Sahib v •.. CIT (1965) 66 ITR 360. . .,
Mod1t. ~! ~· ·~ Nar8lan Row· (1966) 61 ITB 428 (s.c.). .... - . ·- .
Moriarty v. Evaais Medical Supplies Ltd. (1959) 35 ITB 707 (H.L.).
M:orvi Industries Ltd. v. CIT (1971) .. 82 ITR 836 (S.c.). -
Mumick, J • S. v. CIT (1971) 81 Im 500. . . .
Murtbl, R. K. v. CIT (1961) 42 ~TR 379.
Rew Sborrock Spinning and Manufacturing v. CIT (1966) 30 ITR 338.
Rewtone StudiO& Ltd. V• CI'l (1955) 28 l!R 3?8. .. ~ . ,.,. . ..
Patrick v. Brodstclle Milla X.td. (1954) 25 I!R 377. -Patwardhan, H. N. CI'l (1970) 76 Im 279.
Pinto P.F. v. CWT (1967) 65 ITR 123.
Pook v. Owen 2 All ER 1 a
Popatlal Bbikamcband v. CIT (1959) 36 ITR 577.
Porbunderwallan, K. K. v. CIT (1972) 85 ITR 385.
Prem Dutt Ahuja v. CIT (1970) 78 ITR 530.
Produce Exchange Corporation Ltd. v. CIT (1970) 77 ITR 739 (S.C.)
Raja Bijoy Singh ~Dudhuria v. CIT (1933) 1 ITR 135.
sos
Rajalinga Raja, S. S. v. State of Madras (1967) 63 ITR 617 (S.C.)
Raja Mohan Raj Bahadur v. CIT (1967) 66 I'l'R 378 (S.C.)
Raja Raghunandan Prasad v. CIT (1933) I'lR 113 (P.C.)
Rajeswari Mills Ltd. v. CIT (1963) 50 ITR 29.
sarojini Devi v. Sri K·istna AIR 1944 Mad. 401.
Sassoon, E. D. & Co. Ltd. v. CIT (1954) 26 ITR 27 (S.C.). • 4 • ••
Sayajee Iron & Engineering WorKs P. Ltd. v. CIT (1974) 96 ITR 240.. . . _
Shekhawat1 General Traders Ltd. v. ITO (1970) 82 ITR 788 (S.C.)
Sharkey v. wernher {1956) 29 ITR 962 (H.L.).
Shove v. Dura Manufacturing c~. 'ttd. 23 TC 779.
Smith v. incorp'orated Council oi' Law Reporting for England and Wales_6 TC 477.
Smith Potato Estates Ltd. v. Bolland (1949) 17 ITR Supp L {H.L.).
Srinivasan, S~ V. CIT (1967) 63 ITR 273 (S.C.)
standard Refinery &- Di'stillery Ltd. v. CIT (1971) 79 ITR 589 (S.C.) • . . ~-
strong & Co. v. Woodifield 5 TC 215.
Styles v. New York Life Ins. Co. 2 TC 460 (H.L.)
St.lkbdeodas Jalan v. CIT (1954) 26 ITR 617.
S~~ Brothers v. CIT (l964), 5~ ITR 353 (S.c.).
Tata Iron & Steel Co. Ltd. v. State of Bihar (1963) 48 ITR 123 (S.C.) .
509
Travancore Titan1wa Products Ltd. v. CIT (1966) 60 ITR 277 (S.c.).
t1D1ted Commercial Bank Ltd. v. CIT (1957) 32 I'Dl 688 (S.C.). . .
Vallambroaa Rubber Co. Ltd. v~ Farmer 6 1'C 529.
van Den Bergbs v. Clark (1935) I!R Supp1. <Eng. Case) 17 (B.L.)
Vis•asom v. CIT (1963) 50 1~ 603. . ..
Wadia Dady 1 R. D. v. CIT (1971) 7l I lR 289. ~ .
Western States !rad1ng Co. P Ltd. v. CIT (1971) 80 I~ 21 (S.C.).
Wb1JDSter & Co. v. IRC 12 TC 8l3.