SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 0511 (P&H-HC) : (2005) 001 (I) ITCL 0138 : (2005) 274 ITR 0603 : (2004) 191 CTR 0257CIT v. Deep Tools (P) Ltd. INCOME TAX SUBSCRIBE FOR FULL CONTENT