SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 1074 (P&H-HC) : (1983) 144 ITR 0191 : (1983) 033 CTR 0077 : (1983) 012 TAXMAN 0305Dr. Surmukh Singh Uppal v. Commissioner of Income Tax, AmiritsarIncome-tax Reference No. 1 of 1976 SUBSCRIBE FOR FULL CONTENT
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