SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0996 (All-HC) : (1983) 144 ITR 0745 : (1983) 032 CTR 0179 : (1983) 013 TAXMAN 0120Madan Lala Agarwal v. Commissioner of Income Tax, Kanpur SUBSCRIBE FOR FULL CONTENT