SUBSCRIBE FOR FULL CONTENT The Tax Publishers1993 TaxPub(DT) 0785 (SC) : (1993) 199 ITR 0043 : (1992) 108 CTR 0275 : (1992) 065 TAXMAN 0420Escorts Ltd. & Anr. v. Union of India & Ors.INCOME TAX SUBSCRIBE FOR FULL CONTENT