SUBSCRIBE FOR FULL CONTENT The Tax Publishers1957 TaxPub(DT) 0106 (Punj-HC) : (1957) 032 ITR 0418Commissioner of Income-Tax, Punjab, Himachal Pradesh & Bilaspur, Simla v. Jagan Nath Maheshwary.Civil Income-tax Reference No. 24 of 1952 SUBSCRIBE FOR FULL CONTENT