Ganesh Lal Laxmi NaraIn Vs. Commissioner of Income-tax [1968] 68 Itr 969 (All) Treated as Overruled by the Full Bench Decision in Badri NaraIn Kashi Prasad V. Addl. Commissioner of Income-tax [1978] 115 Itr 858 (All) : See Commissioner of Income-tax V. Bajaj and Co. [1983] 143 Itr 218 (All). - Semantic Analysis by spaCy