SUBSCRIBE FOR FULL CONTENT The Tax Publishers1962 TaxPub(DT) 0285 (Assam-HC) : (1962) 046 ITR 0262Chouthmal Agarwalla v. Commissioner of Income-Tax, AssamIncome-tax Reference No. 4 of 1961 and Civil Rule No. 16 of 1961 SUBSCRIBE FOR FULL CONTENT