SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 1304 (SC) : (1997) 227 ITR 0172 : (1997) 141 CTR 0387 : (1997) 093 TAXMAN 0502Tuticorin Alkali Chemicals and Fertilizers Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT