SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 1131 (SC) : (1980) 125 ITR 0624 : (1980) 019 CTR 0196 : (1980) 004 TAXMAN 0011Commissioner of Income Tax, Kerala v. Smt. P.K. KochammuAmma, Peroke SUBSCRIBE FOR FULL CONTENT