SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0511 (AP-HC) : (1981) 130 ITR 0051 : (1980) 018 CTR 0119 : (1980) 004 TAXMAN 0112Commissioner of Income Tax, Andhra Circle I, Hyderabad v. Rameswar & Co. SUBSCRIBE FOR FULL CONTENT