SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0318 (P&H-HC) : (1983) 140 ITR 0490 : (1981) 025 CTR 0094 : (1981) 007 TAXMAN 0056Commissioner of Income Tax Patiala-II v. Jagadhri Electric Supply and Industrial Co. SUBSCRIBE FOR FULL CONTENT