SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 0431 (Mad-HC) : (2003) 259 ITR 0389 : (2003) 180 CTR 0472 : (2002) 125 TAXMAN 0446Tarapore & Co. v. CITIn the Madras High Court R. Jayasimha Babu & K. Raviraja Pandian, JJ. SUBSCRIBE FOR FULL CONTENT