SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0922 (Ker-HC) : (2000) 241 ITR 0175 : (2000) 159 CTR 0353 : (2000) 108 TAXMAN 0424Commissioner of Income Tax v. P. K. NarayananINCOME TAX SUBSCRIBE FOR FULL CONTENT