SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 1277 (Del-HC) : (1982) 138 ITR 0216 : (1983) 032 CTR 0351 : (1982) 011 TAXMAN 0020Additional Commissioner of Income Tax, Delhi-II v. Shama Engine Valves Ltd. SUBSCRIBE FOR FULL CONTENT