SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0658 (Ker-HC) : (1984) 149 ITR 0737 : (1984) 039 CTR 0337 : (1983) 015 TAXMAN 0557Commissioner of Income Tax, Kerala-II, Ernakulam v. K. Mahim SUBSCRIBE FOR FULL CONTENT