SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0349 (Raj-HC) : (1985) 151 ITR 0481 : (1984) 041 CTR 0045 : (1984) 017 TAXMAN 0324Commissioner of Income Tax, Rajasthan, Jaipur v. Ram DayalModi and Sons. SUBSCRIBE FOR FULL CONTENT