SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0507 (Del-HC) : (1982) 133 ITR 0007 : (1981) 025 CTR 0224 : (1982) 009 TAXMAN 0088Addl. Commissioner of Income Tax, Delhi-I v. J.K. Dcosta SUBSCRIBE FOR FULL CONTENT