SUBSCRIBE FOR FULL CONTENT The Tax Publishers1979 TaxPub(DT) 0506 (AP-HC) : (1979) 120 ITR 0101 : (1978) 007 CTR 0287 : (1979) 001 TAXMAN 0033Commissioner of Income-Tax, A.P. -I v. M. Krishna Rao SUBSCRIBE FOR FULL CONTENT