SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 1386 (P&H-HC) : (2006) 007 (I) ITCL 0037 : (2005) 197 CTR 0606 : (2006) 150 TAXMAN 0482CIT v. Duttom Enterprises INCOME TAX SUBSCRIBE FOR FULL CONTENT