SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 1237 (SC) : (1997) 226 ITR 0188 : (1997) 140 CTR 0313 : (1997) 092 TAXMAN 0132Commissioner of Income Tax v. Amalgamations Pvt. Ltd. (Vice Versa) SUBSCRIBE FOR FULL CONTENT