1999 P T D 3036

[229 I T R 268]

[Patna High Court (India)]

Before D.P. Wadhwa, C. J. and S. J. Mukhopadhaya, J

COMMISSIONER OF INCOME-TAX

Versus

MICA TRADING CORPORATION OF INDIA

Taxation Cases Nos. 131 and 132 of 1985, decided on 04/03/1997.