SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 0937 (Cal-HC) : (2002) 254 ITR 0620 : (2002) 174 CTR 0276 : (2003) 126 TAXMAN 0451Geo Miller & Co. Ltd. v. Dy. CIT & Ors. SUBSCRIBE FOR FULL CONTENT