SUBSCRIBE FOR FULL CONTENT The Tax Publishers1995 TaxPub(DT) 0109 (Bom-HC) : (1995) 216 ITR 0660 : (1994) 075 TAXMAN 0549Commissioner of Income Tax v. Smt. Kaushalya and Ors. (Legal Representatives of Late SampatprasadTiwari) SUBSCRIBE FOR FULL CONTENT