SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0574 (All-HC) : (1983) 140 ITR 0151 : (1982) 028 CTR 0280 : (1982) 009 TAXMAN 0252Nanak Chandra Laxman Das v. Commissioner of Income Tax, Lucknow SUBSCRIBE FOR FULL CONTENT