SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1227 (SC) : (2000) 243 ITR 0083 : (2000) 159 CTR 0001 : (2000) 109 TAXMAN 0066Malabar Industrial Co. Ltd. v. CITIn the Supreme Court of India D.P. Wadhwa & S.S. Mohammed Quadri, JJ SUBSCRIBE FOR FULL CONTENT