SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0599 (Ker-HC) : (1985) 152 ITR 0138 : (1984) 043 CTR 0095 : (1985) 020 TAXMAN 0466Commissioner of Income Tax, Kerala-I, Ernakulam v. K. RavindranathanNair SUBSCRIBE FOR FULL CONTENT