SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1181 (Ker-HC) : (2001) 252 ITR 0230 : (2001) 169 CTR 0039 : (2001) 118 TAXMAN 0427G. Suresh v. Dy. CITIn the Kerala High CourtM. Ramachandran, J. SUBSCRIBE FOR FULL CONTENT