(i) CIT, Bombay v. M/s Gwalior Rayon Silk Manufacturing Co. Ltd. [1992] 3 SCC 326
(ii) Commissioner of Income Tax v. M/s Alps Theatre AIR 1967 SC 1437 = [1967] 3 SCR 181
(iii) Commissioner of Income Tax-I, Ahmedabad v. Gold Coin Health Food Private Limited [2008] 9 SCC 622