SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T. Ref. Nos. 105 & 106 of 19811987 TaxPub(DT) 1402 (Ker-HC) : (1987) 065 CTR 0018Commissioner of Income Tax v. Commonwealth Trust Ltd.I.T. Ref. Nos. 105 and 106 of 1981 SUBSCRIBE FOR FULL CONTENT