SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0397 (P&H-HC) : (1985) 151 ITR 0726 : (1984) 040 CTR 0323 : (1984) 019 TAXMAN 0124Commissioner of Income Tax, Amritsar v. Panbari Tea Company Limited SUBSCRIBE FOR FULL CONTENT