SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 1245 (SC) : (1996) 222 ITR 0344 : (1996) 136 CTR 0444 : (1996) 088 TAXMAN 0429Commissioner of Income Tax v. T.V. Sundaram Iyengar and Sons Ltd. SUBSCRIBE FOR FULL CONTENT