Commissioner of Income Tax, Amritsar Vs. M/S. Shiv Prakash Janak Raj & Co. Pvt. Ltd.Etc.
Appeal: Civil Appeal Nos.1906-18 of 1979 (From the Judgment and Order dated 27.9.77 of the Punjab & Haryana High Court in I.T.R. Nos. 5, 68, 93, 94/75, 53/75,...