SUBSCRIBE FOR FULL CONTENT The Tax Publishers1988 TaxPub(DT) 1116 (Pat-HC) : (1988) 173 ITR 0409 : (1988) 070 CTR 0126 : (1988) 039 TAXMAN 0264Narang Brothers v. Commissioner of Income-Tax, Bihar-II, Ranchi, & Anr. SUBSCRIBE FOR FULL CONTENT