COMMISSIONER OF Income Tax Vs (1) HOTEL MAYUR (I.T.R. NO. 1 OF 1995). (2) SHIVALIK AGRO (I.T.R. NO. 1 OF 1991). (3) YASH PAUL GARG (I.T.R. NO. 2 OF 1991). (4) SAGAR FOODS (I.T.R. NO. 5 OF 1992). (5) RAJIV KOHLI (I.T.R. NO. 6 OF 1992). (6) CHEMI PLAST (I.T.R. NO. 1 OF 1993). (7) FORGE INDIA (I.T.R. NO. 3 OF 1993). (8) ROYAL FOODS (I.T.R. NO. 4 OF 1993).
High Court Of Himachal Pradesh · (1995) 215 ITR 788 : (1995) 85 TAXMAN 49
