SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1049 (Mad-HC) : (2000) 243 ITR 0531 : (2000) 108 TAXMAN 0570CWT v. C. Seshachalam ChettyIn the Madras High Court N.V. Balasubramanian and P. Thangwavel JJ. SUBSCRIBE FOR FULL CONTENT