SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 0937 (P&H-HC) : (2007) 016 (I) ITCL 0147 : (2007) 292 ITR 0636 : (2007) 208 CTR 0462 : (2007) 160 TAXMAN 0384CIT v. Semiconductor Complex Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT