SUBSCRIBE FOR FULL CONTENT The Tax Publishers1988 TaxPub(DT) 0248 (Bom-HC) : (1988) 169 ITR 0044 : (1987) 063 CTR 0079 : (1987) 032 TAXMAN 0426Commissioner of Income-Tax, Bombay City-III, Bombay v. Mercantile Bank Ltd. SUBSCRIBE FOR FULL CONTENT