SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 1691 (SC) : (1984) 150 ITR 0539 : (1984) 043 CTR 0164 : (1984) 019 TAXMAN 0011Commissioner of Income Tax, Ernakulam v. Official Liquidator, Palai Central Bank Ltd., (In Liquidation) SUBSCRIBE FOR FULL CONTENT