SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1223 (Cal-HC) : (2003) 261 ITR 0731 : (2003) 183 CTR 0445 : (2003) 133 TAXMAN 0376I.M.C. Ltd. & Anr. v. Joint CIT & Ors. SUBSCRIBE FOR FULL CONTENT