SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1217 (MP-HC) : (2003) 263 ITR 0421 : (2003) 184 CTR 0417 : (2004) 137 TAXMAN 0402CIT v. J.P. Patel (Bombay) (P) Ltd. SUBSCRIBE FOR FULL CONTENT