SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0669 (Bom-HC) : (1982) 137 ITR 0493 : (1981) 025 CTR 0128 : (1982) 008 TAXMAN 0022Evans Fraser and Co. Ltd. (In Liquidation) v. Commissioner of Income Tax, Bombay City-II SUBSCRIBE FOR FULL CONTENT