SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 0606 (Gau-HC) : (1997) 223 ITR 0032 : (1997) 138 CTR 0043 : (1997) 092 TAXMAN 0365Commissioner of Income Tax v. Highway Construction Co. (P.) Ltd. (No.1) SUBSCRIBE FOR FULL CONTENT