SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 1135 (All-HC) : (1982) 136 ITR 0640 : (1982) 029 CTR 0104 : (1982) 010 TAXMAN 0085Addl. Commissioner of Income Tax, Lucknow v. Madan Lal Ahuja SUBSCRIBE FOR FULL CONTENT