SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 1281 (SC) : (1992) 196 ITR 0149 : (1992) 104 CTR 0243 : (1992) 062 TAXMAN 0471CIT v. Gwalior Rayon Silk Mfg. Co. Ltd.INCOME TAX SUBSCRIBE FOR FULL CONTENT