SUBSCRIBE FOR FULL CONTENT The Tax Publishers1995 TaxPub(DT) 0162 (Bom-HC) : (1995) 216 ITR 0376 : (1993) 113 CTR 0173 : (1993) 069 TAXMAN 0114Commissioner of Income Tax v. Mrs. Hilla J.B. Wadia SUBSCRIBE FOR FULL CONTENT