SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 1265 (SC) : (1997) 226 ITR 0625 : (1997) 141 CTR 0067 : (1997) 092 TAXMAN 0541Commissioner of Income Tax v. Podar Cement Pvt. Ltd. & Ors. SUBSCRIBE FOR FULL CONTENT