SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 2234 & 2235/Cal/19911995 TaxPub(DT) 0655 (Cal-Trib) : (1995) 052 ITD 0239 : (1995) 051 TTJ 0588Dwarka Prosad Agarwal v. Income Tax Officer SUBSCRIBE FOR FULL CONTENT