SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T.A. Nos. 123, 170 and 209 of 20132015 TaxPub(DT) 0439 (Ker-HC) : (2014) 369 ITR 0194 : (2015) 281 CTR 0102 : (2015) 121 DTR 0183 SUBSCRIBE FOR FULL CONTENT