SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 0464 (Cal-HC) : (1992) 195 ITR 0825 : (1992) 065 TAXMAN 0273CIT v. Rai Bahadur Bissesswarlal Motilal Malwasie TrustINCOME TAX SUBSCRIBE FOR FULL CONTENT