SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 0671 (Guj-HC) : (1987) 166 ITR 0316 : (1987) 059 CTR 0116 : (1987) 032 TAXMAN 0180Commissioner of Income Tax v. Bhavnagar Bone and Fertiliser Co. Ltd. SUBSCRIBE FOR FULL CONTENT