SUBSCRIBE FOR FULL CONTENT The Tax Publishers1966 TaxPub(DT) 0368 (SC) : (1966) 061 ITR 0428Nalinikant Ambalal Mody v. S. A. L. Narayan Row, Commissioner of Income-Tax, Bombay City I.Civil Appeals Nos. 731 and 732 of 1964 SUBSCRIBE FOR FULL CONTENT