SUBSCRIBE FOR FULL CONTENT The Tax PublishersStay Petn. No. 58/Bang/2014 (In ITA No. 1006/Bang/2011)2016 TaxPub(DT) 0753 (Bang-Trib) : (2016) 157 ITD 0705 : (2016) 142 DTR 0172 SUBSCRIBE FOR FULL CONTENT