SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 217 of 20002000 TaxPub(DT) 1325 (Bom-HC) : (2000) 245 ITR 0823 : (2001) 165 CTR 0067 : (2001) 114 TAXMAN 0141Commissioner of Income Tax v. Tata Engg. & Locomotive Co. Ltd. SUBSCRIBE FOR FULL CONTENT