SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 0438 (Ker-HC) : (1997) 226 ITR 0055 : (1996) 135 CTR 0025Mrs. Grace Collis & Ors. v. Commissioner of Income TaxIT Ref. Nos. 269 to 277 of 1985 SUBSCRIBE FOR FULL CONTENT