SUBSCRIBE FOR FULL CONTENT The Tax Publishers1998 TaxPub(DT) 1360 (Bom-HC) : (1998) 234 ITR 0453 : (1999) 151 CTR 0312 : (1999) 105 TAXMAN 0400Commissioner of Income Tax v. Sulphur Refinery Pvt. Ltd. SUBSCRIBE FOR FULL CONTENT