SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 1036 (Raj-HC) : (1985) 155 ITR 0519 : (1986) 053 CTR 0019 : (1985) 022 TAXMAN 0241Kanti Lal Purshottam & Co v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT