00338pas a2200121 454500008003700000041001200037082001500049100001600064245005300080260005400133490000800187650002100195231027s    xxu||||| |||| 00| 0 eng d  aEnglish  a340.05 ITR  aAiyar, A.N.  aThe Income Tax Reports:The Direct Tax Law Weekly  aChennaibCompany law Institute of India Pvt Ltdc  v318  aJournals(340.05)