SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0925 (Mad-HC) : (1983) 141 ITR 0040 : (1983) 035 CTR 0103 : (1983) 013 TAXMAN 0383Commissioner of Income Tax (Central), Madras v. Indian Metal & Metallurgical Corporation SUBSCRIBE FOR FULL CONTENT