SUBSCRIBE FOR FULL CONTENT The Tax Publishers1973 TaxPub(DT) 0323 (SC) : (1973) 087 ITR 0349 : (1972) 001 CTR 0411Commissioner of Income-Tax (Central), Calcutta v. Daulat Ram Rawatmull.Civil Appeals Nos. 1133 and 1134 of 1969, SUBSCRIBE FOR FULL CONTENT