SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 68 of 19691978 TaxPub(DT) 0887 (Del-HC) : (1978) 113 ITR 0817 : (1978) 007 CTR 0183Seth Banarsi Dass Gupta v. Commissioner of Income-Tax, Delhi (Central) SUBSCRIBE FOR FULL CONTENT