SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0658 (Bom-HC) : (1985) 155 ITR 0071 : (1984) 042 CTR 0365 : (1985) 020 TAXMAN 0128Commissioner of Income Tax, Bombay-VIII v. MangilalDhanraj SUBSCRIBE FOR FULL CONTENT