SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0700 (Mad-HC) : (1982) 138 ITR 0779 : (1982) 031 CTR 0013 : (1982) 011 TAXMAN 0018Commissioner of Income Tax, Tamil Nadu-II v. Seshasayee Bros. (P.) Ltd. SUBSCRIBE FOR FULL CONTENT