SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 0266 (MP-HC) : (1984) 146 ITR 0140 : (1983) 035 CTR 0049 : (1983) 012 TAXMAN 0086Smt. GunwantibaiRatilal v. Commissioner of Income Tax, M.P. SUBSCRIBE FOR FULL CONTENT