SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0274 (MP-HC) : (1982) 134 ITR 0248 : (1981) 021 CTR 0173 : (1981) 006 TAXMAN 0367Sanjay Cotton Co. Ltd. v. Commissioner of Income Tax, Bhopal SUBSCRIBE FOR FULL CONTENT