SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 0265 (Ker-HC) : (1997) 223 ITR 0209 : (1996) 134 CTR 0105 : (1996) 088 TAXMAN 0299Narayanan & Co. v. Commissioner of Income TaxINCOME TAX SUBSCRIBE FOR FULL CONTENT