SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0613 (MP-HC) : (1983) 140 ITR 0003 : (1982) 028 CTR 0049 : (1982) 011 TAXMAN 0104Commissioner of Income Tax, M.P.-II v. R.S. Banwarilal SUBSCRIBE FOR FULL CONTENT