• PROVAT KUMAR MITTER versus COMMISSIONER OF INCOME TAX, WEST BENGAL [1961] 3 S.C.R. 37 · 08-12-1960
• THE COMMISSLBNER OF INCOME-TAX, PUNJAB versus SHRI THAKUR DAS BHARGAVA, ADVOCATE, HISSAR. [1961] 1 S.C.R. 75 · 27-07-1960
• THE TRAVANCORE RUBBER AND TEA CO., LTD. versus THE COMMISSIONER OF AGRICULTURAL INCOME-TAX, KERALA [1961] 3 S.C.R. 279 · 15-12-1960
• HOSHIARPUR ELECTRIC SUPPLY CO. versus COMMISSIONER OF INCOME TAX, SIMLA [1961] 2 S.C.R. 956 · 06-12-1960
• HOMI JEHANGIR GHEESTA versus THE COMMISSIONER OF INCOME TAX, BOMBAY [1961] 1 S.C.R. 770 · 22-09-1960
• M/S. BHOR INDUSTRIES LTD. versus THE COMMISSIONER OF INCOME-TAX, BOMBAY· CITY I. [1961] 3 S.C.R. 409 · 12-01-1960
• THE COMMISSIONER OF INCOME-TAX, BOMBAY CIRCLE II versus THE NATIONAL SYNDICATE, BOMBAY. [1961] 2 S.C.R. 229 · 01-11-1960
• C. A. ABRAHAM, UPPOOTTIL, KOTTAYAM versus THE INCOME-TAX OFFICER, KOTTAYAM AND ANOTHER [1961] 2 S.C.R. 765 · 29-11-1960
• PANNALAL NANDLAL BHANDARI versus THE COMMISSIONEE OF INCOME-TAX, BOMBAY CITY, BOMBAY. [1961] 2 S.C.R. 35 · 18-10-1960
• THE COMMISSIONER OF EXCESS PROFITS TAX, MADRAS versus N. M. RAYALOO IYER & SONS. [1961] 3 S.C.R. 60 · 08-12-1960
• MAHARAJADHIRAJA SIR KAMESHWAR SINGH versus COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA. [1961] 2 S.C.R. 74 · 25-10-1960
• THE COMMISSIONER OF AGRICULTURAL INCOME-TAX versus THE CALVARY MOUNT ESTATES (PRIVATE) [1961] 3 S.C.R. 285 · 15-12-1960
• THE FIRST NATIONAL CITY BANK versus THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY. [1961] 3 S.C.R. 371 · 06-01-1961
• HOMI JEHANGIR GHEESTA versus THE COMMISSIONER OF INCOME TAX, BOMBAY [1961] 1 S.C.R. 770 · 22-09-1960
• M/S. BHOR INDUSTRIES LTD. versus THE COMMISSIONER OF INCOME-TAX, BOMBAY· CITY I. [1961] 3 S.C.R. 409 · 12-01-1960
• CALCUTTA DISCOUNT COMPANY LIMITED versus INCOME-TAX OFFICER, COMPANIES DISTRICT, I AND ANOTHER. [1961] 2 S.C.R. 241 · 01-11-1960
• MAHESH ANANTRAI PATTANI AND ANOTHER versus THE COMMISSIONER OF INCOME-TAX, BOMBAY NORTH,AHMEDABAD [1961] 2 S.C.R. 742 · 29-11-1960
• MOHAMED NOORULLAH, REPRESENTING THE ESTATE OF LATE KHAN SAHIB MOHD. OOMER SAHIB versus THE COMMISSIONER OF INCOME-TAX, MADRAS. [1961] 3 S.C.R. 515 · 18-01-1961
• THE COMMISSIONER OF INCOME-TAX, HYDERABAD versus DEWAN BAHADUR RAMGOPAL MILLS LTD. [1961] 2 S.C.R. 318 · 08-11-1960
• MAHARAJADHIRAJA SIR KAMESHWAR SINGH versus COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA. [1961] 2 S.C.R. 74 · 25-10-1960
• RAJA BAHADUR VISHESHWARA SINGH AND OTHEHS. versus COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA [1961] 3 S.C.R. 287 · 15-12-1960
• ESTHURI ASW ATHIAH versus THE INCOME-TAX OFFICER, MYSORE STATE [1961] 2 S.C.R. 911 · 05-12-1960
• M/S. GUDUTHUR BROS. versus THE INCOME TAX OFFICER , SPECIAL CIRCLE, BANGALORE [1961] 1 S.C.R. 71 · 22-07-1960
• MAHANTH RAMSW AROOP DAS versus THE STATE OF BIHAR. [1961] 3 S.C.R. 405 · 11-01-1961
• R. S. A. C. KASI IYER versus THE COMMISSIONER OF INCOME TAX, MYSORE, TRAVANCORE-COCHIN AND COORG, BANGALORE [1961] 1 S.C.R. 466 · 01-09-1960
• THE COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA versus MAHARAJA PRATAPSINGH BAHADUR OF GIDHAUR [1961] 2 S.C.R. 760 · 29-11-1960
• SETABGUNJ SUGAR MILLS LTD. versus THE COMMISSIONER OF INCOME-TAX, CENTRAL, CALCUTTA. [1961] 2 S.C.R. 488 · 17-11-1960
• THE COMMISSIONER OF INCOME-TAX, HYDERABAD versus DEWAN BAHADUR RAMGOPAL MILLS LTD. [1961] 2 S.C.R. 318 · 08-11-1960
• M/S. HAJI AZIZ AND ABDUL SHAKOOR BROS. versus THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY II [1961] 2 S.C.R. 651 · 24-11-1960
• RAJA BAHADUR VISHESHWARA SINGH AND OTHEHS. versus COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA [1961] 3 S.C.R. 287 · 15-12-1960