Unit - II : Agriculture Income| Taxation Law| Case Law Discusison

1. Bacha F. Guzdar v. C.I.T., Bombay, AIR 1955 SC 74
2. C.I.T. v. Benoy Kumar Sahas Roy, AIR 1957 SC 768
3. Premier Construction Co. Ltd. v. C.I.T., Bombay City (1948) XVI ITR 380 (PC)
4. C.I.T. v. Maddi Venkatasubbayya (1951) XX ITR 151 (Mad.)
5. Sakarlal Naranlal v. C.I.T., AIR 1965 Guj. 165
6. C.I.T. v. H.G. Date (1971) 82 ITR 71 (Bom.)
7. K. Lakshmanan & Co. v. C.I.T. (1999) 239 ITR 597 (SC)