SUBSCRIBE FOR FULL CONTENT The Tax Publishers1978 TaxPub(DT) 0276 (Gau-HC) : (1978) 112 ITR 0187Hanutram Ramprasad, Dibrugarh v. Commissioner of Income-Tax, Assam, Nagaland, Meghalaya, Manipur & Tripura, Shillong SUBSCRIBE FOR FULL CONTENT