SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0665 (All-HC) : (1984) 145 ITR 0547 : (1983) 037 CTR 0042 : (1983) 015 TAXMAN 0354Singhai Ayodhya Prasad LakhpatRai v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT