SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 1020 (P&H-HC) : (1996) 220 ITR 0446 : (1996) 135 CTR 0008 : (1996) 089 TAXMAN 0536Lt. Col. Paramjit Singh v. Commissioner of Income Tax & Anr. SUBSCRIBE FOR FULL CONTENT