SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 0877 (Del-HC) : (1987) 167 ITR 0478 : (1987) 059 CTR 0054 : (1987) 032 TAXMAN 0310Himland Exports (Pvt.) Ltd. v. Income-Tax Appellate Tribunal & Ors. SUBSCRIBE FOR FULL CONTENT