SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 7796 of 19972015 TaxPub(DT) 0605 (SC) : (2015) 371 ITR 0453 : (2015) 275 CTR 0121 : (2015) 231 TAXMAN 0018 : (2015) 115 DTR 0313 SUBSCRIBE FOR FULL CONTENT