SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 1437 (SC) : (1999) 240 ITR 0355 : (1999) 156 CTR 0380 : (1999) 106 TAXMAN 0601United Commercial Bank v. CITIn the Supreme Court of India D. P. Wadhwa and M. B. Shah, JJ. SUBSCRIBE FOR FULL CONTENT