SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 0788 (Bom-HC) : (2004) 266 ITR 0566 : (2003) 185 CTR 0157 : (2003) 132 TAXMAN 0123Caprihans India Ltd. v. Tarun Seem, Dy. CITIn the Bombay High Court S.H. Kapadia & J.P. Devadhar, JJ. SUBSCRIBE FOR FULL CONTENT