SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1070 (AP-HC) : (2004) 265 ITR 0053 : (2004) 186 CTR 0739 : (2004) 134 TAXMAN 0219Mahalaxmi Motors Ltd. v. Dy. CIT & Anr. SUBSCRIBE FOR FULL CONTENT