SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 1255 (SC) : (1996) 222 ITR 0583 : (1996) 136 CTR 0421 : (1996) 088 TAXMAN 0536Commissioner of Income Tax v. Shiv Prakash Janak Raj and Co. Pvt. Ltd. SUBSCRIBE FOR FULL CONTENT