SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 1189 (Ker-HC) : (1994) 210 ITR 0700 : (1994) 120 CTR 0313 : (1994) 076 TAXMAN 0164SalayMohamadIbrahimSait v. Income Tax Officer and Another SUBSCRIBE FOR FULL CONTENT