SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 0846 (Del-HC) : (1992) 194 ITR 0032 : (1992) 101 CTR 0179 : (1991) 059 TAXMAN 0305Gupta, L.R. & Ors. v. Union of India & Ors.INCOME TAX SUBSCRIBE FOR FULL CONTENT