SUBSCRIBE FOR FULL CONTENT The Tax Publishers1979 TaxPub(DT) 1025 (SC) : (1979) 118 ITR 0261 : (1979) 010 CTR 0383 : (1979) 001 TAXMAN 0485Sassoon J. David And Co. P. Ltd. v. Commissioner of Income-Tax, Bombay SUBSCRIBE FOR FULL CONTENT