SUBSCRIBE FOR FULL CONTENT The Tax Publishers1998 TaxPub(DT) 0893 (Bom-HC) : (1998) 230 ITR 0495 : (1998) 146 CTR 0450 : (1998) 100 TAXMAN 0458Commissioner of Income Tax v. Mrs. Ratanbai N.K. Dubhash SUBSCRIBE FOR FULL CONTENT