SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1416 (All-HC) : (2003) 264 ITR 0273 : (2004) 188 CTR 0040 : (2004) 137 TAXMAN 0378CIT v. U. P. Paschimi Kshetriya Vikas Nigam Ltd. SUBSCRIBE FOR FULL CONTENT