SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0513 (Gau-HC) : (1984) 146 ITR 0341 : (1983) 035 CTR 0376 : (1983) 014 TAXMAN 0135J.K. Baruah v. Commissioner of Income Tax, Assam SUBSCRIBE FOR FULL CONTENT