SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 0693 (Cal-HC) : (1980) 126 ITR 0310 : (1980) 016 CTR 0075 : (1980) 004 TAXMAN 0109Raibahadur G.V. Swaika Estate P. Ltd. & Ors. v. M.N. Tewari & Ors. SUBSCRIBE FOR FULL CONTENT