SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1022 (Cal-HC) : (2002) 257 ITR 0722 : (2002) 177 CTR 0407 : (2003) 133 TAXMAN 0126Asstt. CIT & Ors. v. Sarvamangala Properties SUBSCRIBE FOR FULL CONTENT