GANESH LAL LAXMI NARAIN Vs COMMISSIONER OF Income Tax [1968] 68 ITR 969 (ALL) TREATED AS OVERRULED BY THE FULL BENCH DECISION IN BADRI NARAIN KASHI PRASAD v. ADDL. COMMISSIONER OF Income Tax [1978] 115 ITR 858 (ALL) : SEE COMMISSIONER OF Income Tax v. BAJAJ and CO. [1983] 143 ITR 218 (ALL).
Allahabad High Court · (1968) 68 ITR 696
