SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1268 (Ker-HC) : (1987) 166 ITR 0804 : (1987) 065 CTR 0214 : (1987) 034 TAXMAN 0169P. Alikunju, M.A. Nazeer Cashew Industries v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT