SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1189 (Mad-HC) : (2001) 251 ITR 0053 : (2001) 170 CTR 0238 : (2001) 119 TAXMAN 0496Skycell Communications Ltd. & Anr. v. Dy. CIT & Ors. SUBSCRIBE FOR FULL CONTENT