SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1588 (SC) : (2004) 267 ITR 0001 : (2004) 188 CTR 0289 : (2004) 136 TAXMAN 0586CIT v. Pearl Mech. Engg. & Foundry Works P. Ltd. SUBSCRIBE FOR FULL CONTENT