SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 0714 (AP-HC) : (1992) 196 ITR 0302 : (1992) 101 CTR 0365 : (1992) 065 TAXMAN 0162Phoolchand Lalith Kumar & Co. v. ITOINCOME TAX SUBSCRIBE FOR FULL CONTENT