ADDL. COMMISSIONER OF INCOME TAX, GUJARAT versus I.M. PATEL AND CO.
Bench: S. Mohan
Case: ADDL. COMMISSIONER OF INCOME TAX, GUJARAT versus I.M. PATEL AND CO. [[1992] 2 S.C.R. 914] (1992) Section: ISSUES A ADDL. COMMISSIONER OF INCOME TAX, GUJARAT v. J.M. PATEL AND CO. APRIL 28, 1992 B [S. MOHAN AND G.N. RAY, JJ.J . Income Tax Act, 1961 : Section 271 …