SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0952 (SC) : (1981) 130 ITR 0001 : (1981) 022 CTR 0112 : (1981) 006 TAXMAN 0014Ganga Saran & Sons P. Ltd. v. Income Tax Officer & Ors. SUBSCRIBE FOR FULL CONTENT