SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 0409 (P&H-HC) : (2003) 260 ITR 0202 : (2003) 185 CTR 0584 : (2004) 135 TAXMAN 0381Swaraj Engine Ltd. v. Asstt CIT & Anr. SUBSCRIBE FOR FULL CONTENT