SUBSCRIBE FOR FULL CONTENT The Tax Publishers2006 TaxPub(DT) 1846 (Kol-Trib) : (2007) 014 (II) ITCL 0002 : (2006) 104 ITD 0249 : (2006) 105 TTJ 0543Jt. CIT v. Usha Martin Industries Ltd. SUBSCRIBE FOR FULL CONTENT