SUBSCRIBE FOR FULL CONTENT The Tax Publishers1958 TaxPub(DT) 0073 (MP-HC) : (1958) 034 ITR 0669Seth Kelekhan Mahomed Hanif v. Commissioner of Income-Tax, M.P. and Bhopal, Nagpur.Miscellaneous Civil Cases Nos. 42 and 43 of 1955 SUBSCRIBE FOR FULL CONTENT