SUBSCRIBE FOR FULL CONTENT The Tax Publishers1979 TaxPub(DT) 1091 (SC) : (1979) 120 ITR 0046 : (1979) 012 CTR 0423 : (1979) 002 TAXMAN 0541Commissioner of Income-Tax, A.P. v. T.N. Aravinda Reddy SUBSCRIBE FOR FULL CONTENT