SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 1212 (MP-HC) : (1982) 137 ITR 0230 : (1982) 031 CTR 0187 : (1982) 011 TAXMAN 0226Commissioner of Income Tax v. Manager, Madhya Pradesh State Co-Operative Development Bank Ltd. SUBSCRIBE FOR FULL CONTENT