SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 0364 (Mad-HC) : (1999) 237 ITR 0684 : (1998) 148 CTR 0133S.R.P. Tools Ltd. v. Commissioner of Income TaxN.V. Balasubrarnanian & P. Thangavel, JJ. SUBSCRIBE FOR FULL CONTENT