SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0734 (MP-HC) : (1981) 131 ITR 0140 : (1981) 005 TAXMAN 0100Commissioner of Wealth Tax, M.P. v. Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd. SUBSCRIBE FOR FULL CONTENT