SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 0339 (Ker-HC) : (1999) 235 ITR 0594 : (1998) 147 CTR 0375 : (2000) 110 TAXMAN 0033Commissioner of Income Tax v. Grand EnterprisesIT Ref. Nos. 116 to 118 of 1995 SUBSCRIBE FOR FULL CONTENT