SUBSCRIBE FOR FULL CONTENT The Tax Publishers1985 TaxPub(DT) 0747 (Bom-HC) : (1985) 155 ITR 0258 : (1985) 046 CTR 0195 : (1985) 020 TAXMAN 0283Commissioner of Income Tax, Bombay City-II v. Minerva Maritime Corporation SUBSCRIBE FOR FULL CONTENT