SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0395 (Gau-HC) : (1984) 146 ITR 0148 : (1983) 036 CTR 0028 : (1983) 014 TAXMAN 0123Sewbalakram & Co. v. Commissioner of Income Tax, Assam SUBSCRIBE FOR FULL CONTENT