SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 0486 (Bom-HC) : (1992) 195 ITR 0682 : (1991) 096 CTR 0014 : (1992) 060 TAXMAN 0215OTIS Elevator Co. (India) Ltd. v. CITINCOME TAX SUBSCRIBE FOR FULL CONTENT