SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0273 (AP-HC) : (1994) 209 ITR 0901 : (1995) 123 CTR 0360 : (1993) 070 TAXMAN 0046LanEseda Steels Ltd. and Another v. Assistant Commissioner of Income Tax and Others SUBSCRIBE FOR FULL CONTENT