SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0547 (Bom-HC) : (1994) 208 ITR 0536 : (1993) 115 CTR 0248 : (1994) 072 TAXMAN 0250Agrawal Minerals (Goa) (P) Ltd. v. CIT SUBSCRIBE FOR FULL CONTENT