SUBSCRIBE FOR FULL CONTENT The Tax Publishers1991 TaxPub(DT) 0979 (Karn-HC) : (1991) 188 ITR 0491 : (1991) 095 CTR 0015 : (1991) 059 TAXMAN 0069M.S.P. Spices Pvt. Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT