SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 0967 (Bom-HC) : (1999) 237 ITR 0549 : (1999) 153 CTR 0272 : (1999) 107 TAXMAN 0008CIT v. Miss Esther P. Carvalho & Ors. SUBSCRIBE FOR FULL CONTENT