SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0527 (P&H-HC) : (1981) 128 ITR 0189 : (1980) 018 CTR 0071 : (1980) 004 TAXMAN 0211Punjab State Co-Operative Supply and Marketing Federation Ltd. v. Commissioner of Income Tax, Patiala-I SUBSCRIBE FOR FULL CONTENT