SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0487 (Bom-HC) : (1983) 141 ITR 0841 : (1982) 028 CTR 0264 : (1982) 010 TAXMAN 0159D. Swarup, Income Tax Officer, Companies Circle, Bombay v. Gammon India Ltd. SUBSCRIBE FOR FULL CONTENT