SUBSCRIBE FOR FULL CONTENT The Tax Publishers1991 TaxPub(DT) 1039 (Karn-HC) : (1991) 191 ITR 0034 : (1991) 097 CTR 0180 : (1991) 059 TAXMAN 0329Commissioner of Income Tax v. B.V. Ramachandrappa & Sons SUBSCRIBE FOR FULL CONTENT