SUBSCRIBE FOR FULL CONTENT The Tax Publishers1961 TaxPub(DT) 0100 (Mad-HC) : (1961) 041 ITR 0375G. Gnanasundara Nayagar v. Commissioner of Income-Tax, MadrasCivil Revision Petitions Nos. 1828 of 1957 and 62 of 1958 SUBSCRIBE FOR FULL CONTENT