SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 0751 (Bom-HC) : (2004) 266 ITR 0269 : (2003) 131 TAXMAN 0106British Bank of India of the Middle East v. CITIn the Bombay High Court S.H. Kapadia & J.P. Devadhar, JJ. SUBSCRIBE FOR FULL CONTENT