SUBSCRIBE FOR FULL CONTENT The Tax Publishers1986 TaxPub(DT) 0917 (P&H-HC) : (1986) 162 ITR 0548 : (1986) 051 CTR 0378 : (1986) 026 TAXMAN 0055Shiv Lal Kanhaya Lal v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT