SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0772 (Cal-HC) : (1981) 129 ITR 0169 : (1981) 022 CTR 0008 : (1981) 005 TAXMAN 0289Commissioner of Income Tax, (Central) Calcutta v. SoorajmullNagarmull SUBSCRIBE FOR FULL CONTENT