SUBSCRIBE FOR FULL CONTENT The Tax Publishers1998 TaxPub(DT) 0745 (P&H-HC) : (1998) 234 ITR 0105 : (1997) 142 CTR 0020 : (1997) 095 TAXMAN 0579Commissioner of Income Tax v. Punjab Tractors Cooperative Multipurpose Society Ltd. SUBSCRIBE FOR FULL CONTENT