SUBSCRIBE FOR FULL CONTENT The Tax Publishers1988 TaxPub(DT) 1124 (Ker-HC) : (1988) 173 ITR 0637 : (1988) 071 CTR 0108 : (1988) 040 TAXMAN 0001Padinjarekara Agencies (P.) Ltd. v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT