SUBSCRIBE FOR FULL CONTENT The Tax Publishers1979 TaxPub(DT) 0883 (Bom-HC) : (1979) 118 ITR 0042 : (1979) 012 CTR 0243 : (1979) 001 TAXMAN 0286Commissioner of Income-Tax, Bombay City-I v. Bombay Cycle & Motor Agency Ltd. SUBSCRIBE FOR FULL CONTENT