SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0157 (Mad-HC) : (1984) 149 ITR 0545 : (1985) 021 TAXMAN 0344Commissioner of Income Tax, Tamil Nadu-IV, Madras v. H. Rajan and H. Kannan. (L. Rs. of Late K. Damodaran Nair) SUBSCRIBE FOR FULL CONTENT