SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 0715 (P&H-HC) : (1980) 121 ITR 0087 : (1980) 014 CTR 0144 : (1979) 002 TAXMAN 0585Commissioner of Income Tax, Patiala-II v. Beri Chemical Industries SUBSCRIBE FOR FULL CONTENT