SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0935 (SC) : (1981) 129 ITR 0295 : (1981) 022 CTR 0157 : (1981) 006 TAXMAN 0019Barendra Prasad Ray & Ors. v. Income Tax Officer, A Ward, Foreign section & Ors. SUBSCRIBE FOR FULL CONTENT