SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0593 (Bom-HC) : (1981) 130 ITR 0863 : (1980) 017 CTR 0001 : (1980) 004 TAXMAN 0076Commissioner of Income Tax, Bombay City-II v. Nariman B. Bharucha & Sons. SUBSCRIBE FOR FULL CONTENT