SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0972 (SC) : (1981) 131 ITR 0597 : (1981) 024 CTR 0358 : (1981) 007 TAXMAN 0013K.P. Varghese v. Income Tax Officer, Ernakulam & Anr. SUBSCRIBE FOR FULL CONTENT