SUBSCRIBE FOR FULL CONTENT The Tax PublishersT.C. Nos. 191 and 192 of 19831999 TaxPub(DT) 0413 (Mad-HC) : (1999) 240 ITR 0024 : (2000) 163 CTR 0617 : (1999) 105 TAXMAN 0660South India Shipping Corpn. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT