SUBSCRIBE FOR FULL CONTENT The Tax Publishers1966 TaxPub(DT) 0263 (Mad-HC) : (1966) 062 ITR 0701Commissioner of Income-Tax, Madras v. N. V. Shanmugam & Co. & Ors.Tax Case No. 215 of 1962 (Reference No. 120 of 1962) SUBSCRIBE FOR FULL CONTENT