SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1172 (AP-HC) : (1987) 165 ITR 0253 : (1987) 060 CTR 0157 : (1987) 031 TAXMAN 0171Venkata Satyanarayana Timber Depot v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT