SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1267 (Ker-HC) : (1987) 166 ITR 0823 : (1987) 065 CTR 0190 : (1987) 034 TAXMAN 0346Commissioner of Income-Tax v. Fertilizers & Chemicals (Travancore) Ltd. SUBSCRIBE FOR FULL CONTENT