SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1312 (Mad-HC) : (2000) 246 ITR 0161 : (2000) 160 CTR 0203 : (2002) 124 TAXMAN 0079Commissioner of Income Tax v. Shaik Md. Rowther Shipping & Agencies (P) Ltd. SUBSCRIBE FOR FULL CONTENT