SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal Nos. 409, 410 & 411 (Mum.) of 1999 IT Appeal Nos. 3772 & 3774 of 1996 & 1588 (Mum.) of 19972005 TaxPub(DT) 1448 (Mum-Trib) : (2005) 094 ITD 0241 SUBSCRIBE FOR FULL CONTENT