SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 0400 (All-HC) : (1992) 195 ITR 0247 : (1992) 103 CTR 0324 : (1991) 059 TAXMAN 0463K.M. Bansal (Deceased by Lrs.) v. Commissioner of Income Tax & Anr. SUBSCRIBE FOR FULL CONTENT