SUBSCRIBE FOR FULL CONTENT The Tax Publishers1956 TaxPub(DT) 0027 (Bom-HC) : (1956) 029 ITR 0543Bai Bhuriben Lallubhai v. Commissioner of Income-Tax Bombay North Cutch & Saurashtra.Income-tax Reference No. 45 of 1954 SUBSCRIBE FOR FULL CONTENT