SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No, 5960 of 20122012 TaxPub(DT) 2968 (SC) : (2013) 050 (I) ITCL 0232 : (2012) 348 ITR 0299 : (2012) 253 CTR 0305 : (2012) 078 DTR 0153 SUBSCRIBE FOR FULL CONTENT