SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 1352 (P&H-HC) : (1983) 143 ITR 0095 : (1983) 034 CTR 0271 : (1983) 013 TAXMAN 0436National Tractor Company v. Income Tax Officer, B-Ward, Ambala & Ors. SUBSCRIBE FOR FULL CONTENT