SUBSCRIBE FOR FULL CONTENT The Tax Publishers1979 TaxPub(DT) 1021 (SC) : (1979) 118 ITR 0200 : (1979) 010 CTR 0375 : (1979) 001 TAXMAN 0477Madhav Prasad Jatia v. Commissioner of Income-Tax, U.P. SUBSCRIBE FOR FULL CONTENT