SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0980 (MP-HC) : (1983) 144 ITR 0143 : (1983) 037 CTR 0252 : (1983) 015 TAXMAN 0485Addl. Commissioner of Income Tax, M.P. v. DharamdasAgarwal SUBSCRIBE FOR FULL CONTENT