BACHA F. GUZDAR Vs COMMISSIONER OF INCOME-TAX, BOMBAY.
Bench: MAHAJAN, MEHAR CHAND (CJ),DAS, SUDHI RANJAN,HASAN, GHULAM,BHAGWATI, NATWARLAL H.,AIYYAR, T.L. VENKATARAMA
Case number: Appeal (civil) 104 of 1954