SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0168 (Mad-HC) : (1982) 134 ITR 0555 : (1980) 016 CTR 0254 : (1980) 004 TAXMAN 0304Commissioner of Income Tax, Tamil Nadu-IV v. S.Rm. Ct.M. Thiruppani Trust SUBSCRIBE FOR FULL CONTENT