SUBSCRIBE FOR FULL CONTENT The Tax Publishers1971 TaxPub(DT) 0196 (All-HC) : (1971) 080 ITR 0685J.K. Cotton Spg. and Wvg. Mills Co. Ltd. v. Commissioner of Wealth-Tax, Lucknow.Wealth-tax Reference No. 326 of 1964, SUBSCRIBE FOR FULL CONTENT