Case Laws Analysis Relied on Chhotalal Devchand v. CIT 1958 TaxPub(DT) 0157 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1977 TaxPub(DT) 0581 (Bom-HC) : (1977) 107 ITR 0361 : (1977) 006 CTR 0061Commissioner of Income-Tax, Bombay City-III v. New Life Construction Co. SUBSCRIBE FOR FULL CONTENT