SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0980 (Ker-HC) : (2000) 243 ITR 0326 : (2000) 161 CTR 0201 : (2000) 110 TAXMAN 0183(1) Matha1 Mappila (2) Tom Cyriac v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT