SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0875 (P&H-HC) : (1982) 134 ITR 0625 : (1982) 026 CTR 0455 : (1982) 009 TAXMAN 0072Nathu Ram Shiv Narain v. Commissioner of Income Tax, Patiala-II SUBSCRIBE FOR FULL CONTENT