SUBSCRIBE FOR FULL CONTENT The Tax Publishers1978 TaxPub(DT) 1031 (SC) : (1978) 115 ITR 0524 : (1978) 007 CTR 0134BrijBhushan Lal Parduman Kumar, Etc. v. Commissioner of Income-Tax, Haryana, HimachalPradesh And New Delhi-III. (And Other Appeals) SUBSCRIBE FOR FULL CONTENT