SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0208 (P&H-HC) : (1983) 139 ITR 0182 : (1980) 018 CTR 0084 : (1980) 004 TAXMAN 0543Commissioner of Income Tax Patiala-II v. Chawla Trunk House SUBSCRIBE FOR FULL CONTENT