SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 1309 (SC) : (1997) 227 ITR 0240 : (1997) 141 CTR 0361 : (1997) 093 TAXMAN 0389V.S.M.R. Jagadishchandran (Decd.) v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT