SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0137 (Bom-HC) : (1996) 217 ITR 0148 : (1995) 123 CTR 0158 : (1995) 079 TAXMAN 0141Commissioner of Income Tax v. Shri and Smt. Ganesh G.K. Azrenkar. SUBSCRIBE FOR FULL CONTENT