SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 0478 (P&H-HC) : (2002) 253 ITR 0413 : (2001) 170 CTR 0349 : (2001) 119 TAXMAN 0435Happy Forging Ltd. v. CIT & Anr. INCOME TAX SUBSCRIBE FOR FULL CONTENT