SUBSCRIBE FOR FULL CONTENT The Tax Publishers1998 TaxPub(DT) 0876 (P&H-HC) : (1998) 234 ITR 0595 : (1998) 144 CTR 0127 : (2000) 112 TAXMAN 0202Commissioner of Income Tax v. Jagdish Chand Walia & Co. SUBSCRIBE FOR FULL CONTENT