SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 0343 (Ker-HC) : (2004) 266 ITR 0409 : (2003) 182 CTR 0310 : (2003) 132 TAXMAN 0530Ooppootil Kurien & Co. (P) Ltd. v. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT