SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 0621 (Karn-HC) : (1992) 195 ITR 0199 : (1991) 100 CTR 0135 : (1992) 060 TAXMAN 0358Subramanyam, K.G. v. CITINCOME TAX SUBSCRIBE FOR FULL CONTENT