SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 4 of 19781982 TaxPub(DT) 1266 (All-HC) : (1982) 136 ITR 0905 : (1982) 031 CTR 0218 : (1982) 010 TAXMAN 0313Additional Commissioner of Income Tax, Kanpur v. Manfalsen Mohanlal SUBSCRIBE FOR FULL CONTENT