SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1175 (Cal-HC) : (2003) 262 ITR 0456 : (2003) 185 CTR 0076 : (2004) 134 TAXMAN 0025Fu Sheen Tannery & Anr. v. ITO & Ors. SUBSCRIBE FOR FULL CONTENT