SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0522 (AP-HC) : (1981) 127 ITR 0409 : (1980) 017 CTR 0266 : (1980) 004 TAXMAN 0088Commissioner of Income Tax, A.P. -I v. Oblum Electrical Industries (P.) Ltd. SUBSCRIBE FOR FULL CONTENT