SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0255 (All-HC) : (1983) 139 ITR 1043 : (1981) 021 CTR 0083 : (1981) 006 TAXMAN 0363Ganga Prasad Maheshwari & Ors. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT