SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0549 (P&H-HC) : (1982) 137 ITR 0446 : (1981) 025 CTR 0088 : (1981) 007 TAXMAN 0199Commissioner of Income Tax, Amritsar-II v. EssEss Kay Engineering Co. Pvt. Ltd. SUBSCRIBE FOR FULL CONTENT