# THE COMMISSIONER OF INCOME-TAX, BOMBAY vs DHARAMDAS HARGOVINDAS.

Court: Supreme Court of India
Date: 1961-02-03
Petitioner: THE COMMISSIONER OF INCOME-TAX, BOMBAY
Respondent: DHARAMDAS HARGOVINDAS.

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/4358.pdf)


https://niyam.ai/judgements/supreme-court/1961/february/the-commissioner-of-income-tax-bombay-vs-dharamdas-hargovindas