SUBSCRIBE FOR FULL CONTENT The Tax Publishers1963 TaxPub(DT) 0198 (Mad-HC) : (1963) 048 ITR 0692A. S. S. R. Guruswami Chettiar v. Commissioner of Income-Tax, Madras.Tax Case No. 15 of 1960 (Reference No. 2 of 1960) SUBSCRIBE FOR FULL CONTENT