SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0245 (Mad-HC) : (1985) 151 ITR 0737 : (1984) 040 CTR 0215 : (1984) 019 TAXMAN 0381Commissioner of Income Tax v. P.S.S. Somasundaram Chettiar SUBSCRIBE FOR FULL CONTENT