SUBSCRIBE FOR FULL CONTENT The Tax Publishers2006 TaxPub(DT) 1807 (All-HC) : (2007) 014 (I) ITCL 0357 : (2006) 205 CTR 0444 : (2006) 156 TAXMAN 0507CIT v. Pancham Dass Jain INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT