SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 1002 (Del-HC) : (1996) 220 ITR 0248 : (1997) 137 CTR 0093 : (1996) 087 TAXMAN 0198Apogee International Ltd. & Anr. v. Union of India & Anr. SUBSCRIBE FOR FULL CONTENT