SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 0559 (Bom-HC) : (1980) 123 ITR 0538 : (1979) 013 CTR 0209 : (1979) 002 TAXMAN 0149Commissioner of Income Tax, Bombay City-I v. Tata Engineering & Locomotive Co. Pvt. Ltd. SUBSCRIBE FOR FULL CONTENT