SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 1059 (Bom-HC) : (1980) 126 ITR 0476 : (1980) 018 CTR 0347 : (1980) 004 TAXMAN 0522J.R. Mehta v. Commissioner of Income Tax, Bombay City-II SUBSCRIBE FOR FULL CONTENT