SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1220 (P&H-HC) : (2004) 269 ITR 0192 : (2004) 188 CTR 0090 : (2004) 136 TAXMAN 0725Duli Chand Singania v. Asstt. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT