SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 0213 (Mad-HC) : (1987) 163 ITR 0487 : (1987) 061 CTR 0054 : (1987) 033 TAXMAN 0387S.R. Arulprakasam v. Smt. Prema Malini Vasan, Income-Tax Officer, Central Circle-XV, Madras SUBSCRIBE FOR FULL CONTENT