SUBSCRIBE FOR FULL CONTENT The Tax Publishers1977 TaxPub(DT) 0757 (Mad-HC) : (1977) 108 ITR 0073 : (1976) 005 CTR 0185Ramanlal Kamdar v. Comissioner of Income-Tax, MadrasTax Case No. 316 of 1972 (Reference No. 103 0f 1972) SUBSCRIBE FOR FULL CONTENT