SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 0375 (Karn-HC) : (1987) 164 ITR 0041 : (1986) 051 CTR 0095 : (1986) 024 TAXMAN 0197Additional Commissioner of Income-Tax v. ChikkaveerayyaLingaiah SUBSCRIBE FOR FULL CONTENT