SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 0080 (SC) : (1999) 237 ITR 0570 : (1999) 155 CTR 0509 : (1999) 103 TAXMAN 0382CIT v. Smt. P.K. NoorjahanS.C. Agrawal and G.T. Nanavati, JJ. SUBSCRIBE FOR FULL CONTENT