SUBSCRIBE FOR FULL CONTENT The Tax Publishers1998 TaxPub(DT) 0991 (SC) : (1998) 234 ITR 0472 : (1999) 153 CTR 0256 : (1999) 102 TAXMAN 0571Moti Lal Ci1unnilal (Tak) v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT