SUBSCRIBE FOR FULL CONTENT The Tax Publishers1961 TaxPub(DT) 0067 (All-HC) : (1961) 041 ITR 0040Commissioner of Income-Tax, U.P. & v. P.V. Kalicharan JagannathIncome-tax Miscellaneous Case No. 13 of 1952 (R. A. Nos. 897 and 898 of 1950-51) SUBSCRIBE FOR FULL CONTENT