SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0419 (Bom-HC) : (1982) 134 ITR 0655 : (1981) 022 CTR 0017 : (1982) 008 TAXMAN 0048Jain & Jain & Ors. v. Union of India & Ors. SUBSCRIBE FOR FULL CONTENT