SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0965 (P&H-HC) : (1981) 132 ITR 0671 : (1981) 024 CTR 0258 : (1981) 007 TAXMAN 0367Commissioner of Income Tax, Patiala-II v. PatramDass Raja Ram Beri SUBSCRIBE FOR FULL CONTENT