SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 0917 (All-HC) : (2006) 007 (I) ITCL 0091 : (2005) 277 ITR 0317 : (2005) 194 CTR 0359 : (2005) 145 TAXMAN 0245Mahabir Rice Mill, v. ITO SUBSCRIBE FOR FULL CONTENT