SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 1396 (Raj-HC) : (1984) 149 ITR 0403 : (1984) 041 CTR 0043 : (1984) 019 TAXMAN 0054Commissioner of Income Tax, Jaipur v. Shri Ram Niwas SUBSCRIBE FOR FULL CONTENT