SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0846 (Mad-HC) : (1981) 127 ITR 0713 : (1981) 021 CTR 0313 : (1981) 006 TAXMAN 0240Smt. S. Valliammai & Anr. v. Commissioner of Income Tax, Madras SUBSCRIBE FOR FULL CONTENT