SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1307 (Ker-HC) : (1987) 166 ITR 0769 : (1987) 065 CTR 0009 : (1987) 033 TAXMAN 0489Catalysts and Chemicals India (West Asia) Limited v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT