SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 1035 (Bom-HC) : (1999) 237 ITR 0859 : (1999) 156 CTR 0165 : (1999) 103 TAXMAN 0153Ceat International S.A. v. Commissioner of Income Tax. (And Vice Versa) SUBSCRIBE FOR FULL CONTENT