SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0466 (P&H-HC) : (1994) 207 ITR 0148 : (1993) 115 CTR 0063 : (1994) 073 TAXMAN 0070CIT v. V.S. Dempo & Co. (P) Ltd. SUBSCRIBE FOR FULL CONTENT