SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1379 (P&H-HC) : (2001) 249 ITR 0728 : (2001) 168 CTR 0153 : (2001) 117 TAXMAN 0178Vipan Kumar Jain & Ors. v. Union of India & Ors. SUBSCRIBE FOR FULL CONTENT
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