SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 1407 (Bang-Trib) : (2005) 003 (II) ITCL 0306 : (2005) 276 ITR 0001 : (2005) 094 ITD 0091 : (2005) 093 TTJ 0658Samsung Electronics Co. Ltd. v. ITO' SUBSCRIBE FOR FULL CONTENT