SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1230 (Ker-HC) : (2001) 250 ITR 0534 : (2001) 168 CTR 0243 : (2001) 116 TAXMAN 0633CIT v. A.M. Zainalabdeen MusaliarIn the Kerala High CourtS. Sankarasubban & A. Lekshmikutty, JJ. SUBSCRIBE FOR FULL CONTENT