In Taxc/64/2010 Of Commissioner Of Income Tax v. Rajkumar Mirani Manilal Dayalji And Co, the High Court (2010) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN T H E H O N ’ B L E H I G H C O U R O F J U D I C A T U R E F O RA P P E L L A N TC O M M I S S I O N E R O F< R e V n u - k f wé w iM R “
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A P P E A L U N D E R S E C T I O N‘I N C O M E T A X A C T ,
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