SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1191 (Karn-HC) : (1985) 154 ITR 0879 : (1986) 051 CTR 0133 : (1985) 023 TAXMAN 0319D.A. Graham and N.G.F. Graham v. Commissioner of Income Tax & Ors. SUBSCRIBE FOR FULL CONTENT