SUBSCRIBE FOR FULL CONTENT The Tax Publishers1988 TaxPub(DT) 0714 (Pat-HC) : (1988) 170 ITR 0545 : (1988) 067 CTR 0281 : (1988) 037 TAXMAN 0109Bokaro Steel Ltd. v. Commissioner of Income-Tax (No. 2) (and vice versa) SUBSCRIBE FOR FULL CONTENT