SUBSCRIBE FOR FULL CONTENT The Tax Publishers1973 TaxPub(DT) 0392 (SC) : (1973) 088 ITR 0053 : (1973) 002 CTR 0112Rai Bahadur Mohan Singh Oberoi v. Commissioner of Income-Tax, West Bengal.Civil Appeals Nos. 2492 and 2493 of 1969, SUBSCRIBE FOR FULL CONTENT