The Tax Publishers2002 TaxPub(DT) 0224 (Del-HC) : (2002) 253 ITR 0783 : (2001) 169 CTR 0373 : (2001) 116 TAXMAN 0381

CIT v. Sri Ram Refrigeration Industries Ltd.

In the Delhi High CourtArijitPasayat, C.J. & D.K. Jain, J.

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