SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1625 (SC) : (1987) 168 ITR 0705 : (1987) 064 CTR 0199 : (1987) 033 TAXMAN 0460Sir Shadilal Sugar and General Mills Ltd. & Anr. v. Commissioner of Income-Tax, Delhi SUBSCRIBE FOR FULL CONTENT