SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1383 (Bom-HC) : (2001) 251 ITR 0806 : (2001) 168 CTR 0489 : (2002) 122 TAXMAN 0029Ship Scrap Traders & Ors. v. CIT & Ors.In the Bombay High CourtS.H. Kapadia & V.C. Daga, JJ. SUBSCRIBE FOR FULL CONTENT