SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0442 (Bom-HC) : (1994) 206 ITR 0291 : (1993) 115 CTR 0163 : (1994) 072 TAXMAN 0134Commissioner of Income Tax v. V.S. Dempo & Co. Pvt. Ltd. SUBSCRIBE FOR FULL CONTENT