SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 0863 (MP-HC) : (2005) 006 (I) ITCL 0376 : (2005) 276 ITR 0664 : (2005) 197 CTR 0664 : (2005) 144 TAXMAN 0541CIT v. PrakashchandraBasant Kumar SUBSCRIBE FOR FULL CONTENT