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.... Commissioner of Income-Tax, Bombay Versus Gannon Dunkerley And Co. Limited Commissioner of Income-Tax, Bombay Versus D. B. Tarapurwala And Co. Pvt. Limited Commissioner of Income-Tax, Bombay Versus D. B. Tarapurwala Sons And Co. Commissioner of Income-Tax, Bombay Versus Textile Engineering And Trading Co. RANGANATH MISRA., B. C. RAY. and R. S. PATHAK. JUDGMENT The judgment....