SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 1018 (Del-HC) : (1980) 125 ITR 0165 : (1980) 017 CTR 0161 : (1980) 004 TAXMAN 0166Commissioner of Income Tax, Delhi-II v. MahabirPrashad And Sons. SUBSCRIBE FOR FULL CONTENT