SUBSCRIBE FOR FULL CONTENT The Tax Publishers1989 TaxPub(DT) 0727 (SC) : (1989) 175 ITR 0523 : (1989) 075 CTR 0020 : (1988) 041 TAXMAN 0294Petron Engineering Construction P. Ltd. & Anr. v. Central Board of Direct Taxes & Ors. SUBSCRIBE FOR FULL CONTENT