SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0419 (P&H-HC) : (1981) 127 ITR 0608 : (1980) 014 CTR 0383 : (1980) 003 TAXMAN 0269Groz-Beckert Saboo Ltd. v. Commissioner of Income Tax, Patiala-I SUBSCRIBE FOR FULL CONTENT