SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 1125 (SC) : (1980) 125 ITR 0293 : (1980) 019 CTR 0185 : (1980) 004 TAXMAN 0005L.H. Sugar Factory And Oil Mills (P.) Ltd. v. Commissioner of Income Tax, U.P. SUBSCRIBE FOR FULL CONTENT