SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 0733 (P&H-HC) : (1980) 122 ITR 0461 : (1980) 014 CTR 0088 : (1979) 002 TAXMAN 0579Hira Lal Ram Dayal v. Commissioner of Income Tax, Delhi SUBSCRIBE FOR FULL CONTENT