SUBSCRIBE FOR FULL CONTENT The Tax Publishers1989 TaxPub(DT) 0870 (SC) : (1989) 176 ITR 0117 : (1989) 080 CTR 0083 : (1989) 043 TAXMAN 0328Commissioner of Income-Tax, Madras v. South Arcot District Co-Operative Marketing Society Ltd. SUBSCRIBE FOR FULL CONTENT