P. Krishna Menon v. Commissioner of Income-Tax, Mysore, Travancore-Cochin and Coorg, Bangalore.

Civil Appeal No. 401 of 1956 (Appeal by special leave from the judgment of the Travancore Cochin High Court at Ernakulam, dated March 8, 1956, in I. T. R. No. 24 of 1954.)