SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0733 (Del-HC) : (1982) 137 ITR 0894 : (1982) 027 CTR 0056 : (1982) 008 TAXMAN 0161Addl. Commissioner of Income Tax, Delhi-II v. Distillers Trading Corporation Ltd. SUBSCRIBE FOR FULL CONTENT