Case Name : Cit v. T.V. Sundaram iyengar & sons (p.) Ltd.    Citation : [1975] 101 Itr 764 (sc) Court : Supreme court Section : 104 to 109 Meaning : According to the shorter oxford english dictionary, 3rd edition, volume 1, p. 87, To ‘apportion’ is ‘to assign as a proper portion’; it is…