SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0351 (All-HC) : (1984) 147 ITR 0114 : (1983) 034 CTR 0086 : (1983) 013 TAXMAN 0094Commissioner of Income Tax, Kanpur v. U.B.S. Publishers and Distributors SUBSCRIBE FOR FULL CONTENT