SUBSCRIBE FOR FULL CONTENT The Tax Publishers1972 TaxPub(DT) 0089 (Bom-HC) : (1972) 083 ITR 0001Karsondas Ranchhoddass (Legal Heir of Ranchhoddas Jethabhai - Deceased) v. Commissioner of Income-Tax, Bombay.Income-tax Reference No. 30 of 1963, SUBSCRIBE FOR FULL CONTENT