SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1431 (Cal-HC) : (2002) 257 ITR 0084 : (2002) 177 CTR 0419 : (2003) 129 TAXMAN 0971Tantia Construction Co. Ltd. v. Dy. CIT & Ors. SUBSCRIBE FOR FULL CONTENT