SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0067 (P&H-HC) : (2010) 032 (I) ITCL 0104 : (2011) 332 ITR 0468 : (2009) 184 TAXMAN 0006CIT v. Atam Valves (P) Ltd. SUBSCRIBE FOR FULL CONTENT