190 Hemalatha Gargya vs. CIT (7) (2013) 40 taxman.com 545 Vodafone India Ltd., vs. Union of India (8) (1961) 41 ITR 191 (SC) Calcutta Discount Co. Ltd., vs. Income Tax Officer (9) (2003) 264 ITR 566 (SC) Commissioner of Income-tax vs. Foramer France (10) (2007) 001 CLR 0067 (SC) Union of India and Another vs. Kunisetty Satyanarayana