SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 0710 (Ker-HC) : (2003) 263 ITR 0613 : (2003) 182 CTR 0390 : (2003) 130 TAXMAN 0784ITO v. S.N.B.S. Samajam INCOME TAX SUBSCRIBE FOR FULL CONTENT