CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821 (SC)

[1971] 82 ITR 821 (SC) SUPREME COURT OF INDIA Commissioner of Income-tax v. Kurban Hussain Ibrahimji Mithiborwala K.S. HEGDE AND A.N. GROVER, JJ. CIVIL APPEAL NOS. 1990 OF 1968 AND 1172 OF 1971. SEPTEMBER 2, 1971  Sukumar Mitra, Senior Advocate (S.K. Aiyar, R.N. Sachthey and B.D. Sharma, Advocates, with him), for the Appellant. B. Datta, Advocate, and J.B. Dadachanji, O.C. Mathur and Ravinder Narain, Advocates of J.B. Dadachanji and Co., for the Respondent. JUDGMENT Hegde, J.—Civil Appeal No. 1172 of 1971 is by special leave and Civil Appeal No. 1990 of 1968 is by certifi...