1971 PTD 1031 ASHOKA HOTELS LTD. Versus COMMISSIONER OF INCOME-TAX, NEW DELHI 📄 Copy full text Share on WhatsApp 🖨 Print / PDF ⭐ Prefer in Google Citation1971 PTD 1031CourtDelhi High CourtJudge(s)Hardayal Hardy and Jagjit Singh 1. JAGJIT SINGH, J.---I agree.2. Reference answered accordingly.