SUBSCRIBE FOR FULL CONTENT The Tax Publishers1991 TaxPub(DT) 1331 (SC) : (1991) 190 ITR 0001 : (1991) 094 CTR 0195 : (1991) 056 TAXMAN 0004Moti Lal Chhadami Lal Jain v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT