SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0129 (All-HC) : (2006) 009 (II) ITCL 0261 : (2008) 296 ITR 0516 : (2006) 203 CTR 0195 : (2005) 149 TAXMAN 0611Motor & General Sales Ltd. v. CIT SUBSCRIBE FOR FULL CONTENT