SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0836 (Bom-HC) : (1982) 135 ITR 0384 : (1982) 026 CTR 0268 : (1982) 009 TAXMAN 0077Commissioner of Income Tax, Pune v. E.H. Kathawala and Company SUBSCRIBE FOR FULL CONTENT