SUBSCRIBE FOR FULL CONTENT The Tax Publishers1991 TaxPub(DT) 0371 (Bom-HC) : (1991) 188 ITR 0253 : (1991) 054 TAXMAN 0084Lalchand Tikamdas Makhija & Anr. v. J.K. Kuriyan, Commissioner of Income-Tax, & Ors. SUBSCRIBE FOR FULL CONTENT