SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0193 (Gau-HC) : (1996) 217 ITR 0004 : (1996) 130 CTR 0559 : (1995) 081 TAXMAN 0001Dhansiram Agarwalla v. Commissioner of Income TaxINCOME TAX SUBSCRIBE FOR FULL CONTENT