SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0859 (Ker-HC) : (2000) 241 ITR 0195 : (2000) 158 CTR 0618 : (2003) 128 TAXMAN 0256Commissioner of Income Tax v. Poyilakada Fisheries (P) Ltd. SUBSCRIBE FOR FULL CONTENT