SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0522 (Del-HC) : (1983) 140 ITR 0532 : (1982) 029 CTR 0185 : (1982) 010 TAXMAN 0232Handicrafts & Handloom Export Corporation of India v. Commissioner of Income Tax, Delhi-II SUBSCRIBE FOR FULL CONTENT