SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0430 (Mad-HC) : (1985) 153 ITR 0596 : (1985) 046 CTR 0156 : (1987) 030 TAXMAN 0133Commissioner of Income Tax v. K.S.P. ShanmugavelNadar and Ors. SUBSCRIBE FOR FULL CONTENT