SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T.A. No. 164 of 2014 (O & M)2015 TaxPub(DT) 0528 (P&H-HC) : (2015) 063 (I) ITCL 0055 : (2015) 370 ITR 0712 : (2015) 276 CTR 0487 : (2015) 118 DTR 0177 SUBSCRIBE FOR FULL CONTENT