SUBSCRIBE FOR FULL CONTENT The Tax PublishersR.A. No. 86/Jp/1992 in ITA No. 693/JP/901993 TaxPub(DT) 0555 (Jp-Trib) : (1993) 045 TTJ 0020Commissioner of Income Tax v. Kishanchand (Also CIT v. Kishanchand Sobhrajmal) SUBSCRIBE FOR FULL CONTENT