SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1041 (P&H-HC) : (1987) 168 ITR 0296 : (1987) 060 CTR 0079 : (1987) 031 TAXMAN 0080Oriental Carpet Manufacturers (India) Ltd. v. Income-Tax Officer & Ors. SUBSCRIBE FOR FULL CONTENT