SUBSCRIBE FOR FULL CONTENT The Tax PublishersT. C. (A.) Nos. 387 and 388 of 20142015 TaxPub(DT) 0394 (Mad-HC) : (2015) 370 ITR 0364 : (2015) 278 CTR 0093 : (2015) 121 DTR 0044 SUBSCRIBE FOR FULL CONTENT