SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 1042 (MP-HC) : (1983) 140 ITR 0832 : (1983) 037 CTR 0351 : (1983) 014 TAXMAN 0099Gwalior Rayon Silk Co. Ltd. v. Commissioner of Income Tax, M.P.-I SUBSCRIBE FOR FULL CONTENT