SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0844 (Del-HC) : (2001) 249 ITR 0090 : (2001) 165 CTR 0387 : (2001) 114 TAXMAN 0514Commissioner of Income Tax v. Mahalakshmi Sugar Mills Co. Ltd. INCOME TAX SUBSCRIBE FOR FULL CONTENT