SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 0384 (SC) : (1999) 236 ITR 0977 : (1999) 157 CTR 0556 : (2001) 116 TAXMAN 0842B.A. Balasubramaniam and Bros. Co. v.Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT