CIT v Punjab Stainless Steel Industries 364 ITR 144 (SC)
The court observed "there is no reason not to accept the meaning of the
term "turnover" given by a body of accountants, having statutory
recognition"
Before it the court also observed "When a recognised body of accountants,
such as ICAI, after due deliberation and consideration publishes certain
material for its members, one can rely upon it"