SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1119 (Cal-HC) : (2002) 255 ITR 0049 : (2002) 176 CTR 0353 : (2002) 125 TAXMAN 0390Simples Concrete Piles (India) (P) Ltd. v. Dy. CIT SUBSCRIBE FOR FULL CONTENT