SUBSCRIBE FOR FULL CONTENT The Tax Publishers1993 TaxPub(DT) 1510 (SC) : (1993) 204 ITR 0616 : (1993) 114 CTR 0411 : (1993) 070 TAXMAN 0290Shriyans Prasad Jain (Decd., by legal representatives) v. Income Tax Officer & Ors. SUBSCRIBE FOR FULL CONTENT