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26 P. Krishna Menon v. CIT [1959] 35 ITR 48 (SC), Addl. CIT v. Ram Kripal Tripathi [1980] 125 ITR 408 (All.) C. Rajagopalachariar v. CIT [1963] 50 ITR 196 (Mad.), CIT v. P.N. Nagaraj [1976] 102 ITR 83 (Mad.) C. Lakshmi Rajyam v. CIT [1960] 40 ITR 340 (Mad.), CIT v. Dr. K Ceorge Thomas [1974] 97 ITR 111 (Ker.), CIT v. Keshari Singh [1977] 106 ITR 184 (Raj.), and CIT v. V.P. Rao [1950] 18 ITR 825 (Mad.).
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