SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0099 (Bom-HC) : (1996) 222 ITR 0528 : (1997) 141 CTR 0325 : (1995) 083 TAXMAN 0186Homi Mehta and Sons Pvt. Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT