SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0989 (SC) : (1982) 133 ITR 0690 : (1982) 026 CTR 0415 : (1982) 008 TAXMAN 0005Kalloomal Tapeswari Prasad (HUF) v. Commissioner of Income Tax, Kanpur SUBSCRIBE FOR FULL CONTENT