SUBSCRIBE FOR FULL CONTENT The Tax Publishers1988 TaxPub(DT) 0927 (Mad-HC) : (1988) 170 ITR 0238 : (1988) 067 CTR 0289 : (1988) 037 TAXMAN 0046M.V. Valliappan & Ors. v. Income-Tax Officer & Ors. SUBSCRIBE FOR FULL CONTENT