SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1051 (Mad-HC) : (2000) 245 ITR 0400 : (2000) 162 CTR 0063 : (2001) 114 TAXMAN 0069Commissioner of Income Tax v. M.Ct. Muthiah Chettiar Family Trust & Ors. SUBSCRIBE FOR FULL CONTENT