SUBSCRIBE FOR FULL CONTENT The Tax Publishers1989 TaxPub(DT) 0484 (MP-HC) : (1989) 176 ITR 0282 : (1988) 073 CTR 0180 : (1988) 041 TAXMAN 0115Commissioner of Income-Tax v. M.P. Agro Morarji Fertilizers Ltd. SUBSCRIBE FOR FULL CONTENT